GroundRules
N.C. Gen. Stat. § 105-160.8: Federal determinations.
Where this section sits in the code
- Article 4. Income Tax.
- Part 3. Income Tax - Estates, Trusts, and Beneficiaries.
For purposes of this Part, the provisions of G.S. 105-159 apply to 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; 2018-5, s. 38.3(c).)
Collected 2026-08-27T18:15:52Z. Source file · JSON