The credit for investing in business property expired for taxable years beginning on or after January 1, 2014. The following instructions for completing Part 3 and Part 4 of Form NC-478K apply to taxpayers that continue to take installments of the credit and any unused portion of prior years’ credits.

Forms
Document Entity Terms
Corporate Income Tax
Franchise Tax
Individual Income Tax
Partnerships
Estates and Trusts (Fiduciary)
Insurance Premium Tax
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