SECTION .3300 ‑ ACCOUNTING PERIODS AND METHODS

17 NCAC 06B .3301          GENERAL

17 NCAC 06B .3302          ACCOUNTING METHODS

17 NCAC 06B .3303          ACCOUNTING PERIODS

17 NCAC 06B .3304          CHANGE IN INCOME YEAR

17 NCAC 06B .3305          ANNUALIZING INCOME

History Note:        Authority G.S. 105‑135(5); 105‑142(a); 105‑142(b); 105‑262;

Eff. February 1, 1976;

Amended Eff. February 1, 1988; June 1, 1982; April 12, 1981;

Repealed Eff. June 1, 1990.