State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-160_8

§ 105‑160.8.  Federalcorrections.

For purposes of this Part, theprovisions of G.S. 105‑159 requiring an individual to report thecorrection or determination of taxable income by the federal government applyto fiduciaries required to file returns for estates and trusts. (1989,c. 728, s. 1.38; 1993 (Reg. Sess., 1994), c. 582, s. 3; 1998‑98, s. 69.)

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-160_8

§ 105‑160.8.  Federalcorrections.

For purposes of this Part, theprovisions of G.S. 105‑159 requiring an individual to report thecorrection or determination of taxable income by the federal government applyto fiduciaries required to file returns for estates and trusts. (1989,c. 728, s. 1.38; 1993 (Reg. Sess., 1994), c. 582, s. 3; 1998‑98, s. 69.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-160_8

§ 105‑160.8.  Federalcorrections.

For purposes of this Part, theprovisions of G.S. 105‑159 requiring an individual to report thecorrection or determination of taxable income by the federal government applyto fiduciaries required to file returns for estates and trusts. (1989,c. 728, s. 1.38; 1993 (Reg. Sess., 1994), c. 582, s. 3; 1998‑98, s. 69.)