17 NCAC 06B .3708          PERSONAL EXEMPTIONS

17 NCAC 06B .3709          ORDINARY DEDUCTIONS

17 NCAC 06B .3710          DEDUCTION FOR CHARITABLE PURPOSES

17 NCAC 06B .3711          DISTRIBUTABLE NET INCOME

17 NCAC 06B .3712          DISTRIBUTIONS TO BENEFICIARIES

17 NCAC 06B .3713          BASIS OF PROPERTY

History Note:        Authority G.S. 105‑142.1(e); 105‑144(a); 105‑161(c)(1); 105‑161(d); 105‑161(d)(4); 105‑161(d)(5);

105‑161(d)(6); 105‑161(d)(7); 105‑162(e); 105‑262;

Eff. February 1, 1976;

Amended Eff. February 1, 1988; August 1, 1986; June 1, 1982;

Repealed Eff. June 1, 1990.