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https://www.ncdor.gov/taxes/individual-income-tax/individual-practitioner/directives/directive-0

https://www.ncdor.gov/taxes/individual-income-tax/individual-practitioner/directives/directive-1

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https://www.ncdor.gov/taxes/corporate-income-tax-information/corporate-income-franchise-and-insurance-tax-bulletins/directives/directive-0

https://www.ncdor.gov/taxes/corporate-income-tax-information/corporate-income-franchise-and-insurance-tax-bulletins/directives/directive-1

https://www.ncdor.gov/taxes/information-tax-professionals/revenue-laws/2011-revenue-law-changes