SECTION .4000 ‑ S CORPORATION

17 NCAC 06B .4001          REPORTING INCOME ‑ IN GENERAL

17 NCAC 06B .4002          RESIDENT SHAREHOLDERS

History Note:        Authority G.S. 105‑131; 105‑131.1; 105‑131.2; 105‑134.6(a); 105‑262;

Eff. June 1, 1990;

Repealed Eff. June 1, 1993.