17 N.C. Admin. Code 6B.0114

Current through Register Vol. 39, No. 11, December 2, 2024

Section 06B .0114 - COMPUTATION OF TAXABLE INCOME GENERAL

The starting point in determining North Carolina taxable income is federal adjusted gross income, subject to the additions, deductions, and North Carolina standard deduction or North Carolina itemized deductions as provided by G.S. 105-153.5 and 105-153.6. These adjustments do not apply to all individuals. Each individual shall determine if any of the adjustments apply to the individual's return.

17 N.C. Admin. Code 06B .0114

Authority G.S. 105-153.3; 105-153.4; 105-153.5; 105-153.6; 105-262;
Eff. June 1, 1990;
Amended Eff. June 1, 1993; October 1, 1991;
Readopted Eff. May 1, 2016.

Authority G.S. 105-134.1; 105-134.5; 105-134.6; 105-134.7;
Eff. June 1, 1990;
Amended Eff. June 1, 1993; October 1, 1991.

Amended by North Carolina Register Volume 30, Issue 23, June 1, 2016 effective 5/1/2016.