07 NCAC 04R .0908         TIME PERIODS

History Note:        Authority G.S. 121‑8; 26 U.S.C. 46‑48; 26 U.S.C. 170; 26 U.S.C. 191; 26 C.F.R. Part 1;

36 C.F.R. 67;

Eff. February 1, 1985;

Amended Eff. June 1, 1989;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015;

Expired Eff. August 1, 2025 pursuant to G.S. 150B-21.3A.