{"data":{"id":"us-nc/n.c.-gen.-stat.-105-160.1","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-160.1","heading":"Definitions.","body":"The definitions provided in Part 2 of this Article shall apply in this Part except where the context clearly indicates a different meaning. In addition, as used in this Part, \"taxable income\" is defined in sections 641 through 692 of the Code. (1989, c. 728, s. 1.38; 1998-98, ss. 69, 71; 2013-414, s. 5(f).)","path":["","Article 4. Income Tax.","Part 3. Income Tax - Estates, Trusts, and Beneficiaries."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-160.1.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"8cd7007ecaf0549229e9212c73ca28a0686df79943bbb72f867c6fb6084bffd9","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-160","next":"us-nc/n.c.-gen.-stat.-105-160.2"},"notice":"GroundRules: Original legal text. Not legal advice."}