SECTION .3000 ‑ CONTRIBUTIONS

17 NCAC 06B .3001          GENERAL

17 NCAC 06B .3002          QUALIFIED ORGANIZATIONS

17 NCAC 06B .3003          GRATUITOUS SERVICE EXPENSES

17 NCAC 06B .3004          WHEN DEDUCTIBLE

17 NCAC 06B .3005          LIMITATIONS

17 NCAC 06B .3006          AMOUNT DEDUCTIBLE

17 NCAC 06B .3007          NONDEDUCTIBLE CONTRIBUTIONS

17 NCAC 06B .3008          PARTNERSHIP CONTRIBUTIONS

History Note:        Authority G.S. 105‑147(15); 105‑147(15a); 105‑147(16);

105‑163.16(e); 105‑262;

Eff. February 1, 1976;

Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982;

Repealed Eff. June 1, 1990.