There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 4 - Income Tax.
105-160.8. Federal corrections.
NC Gen Stat § 105-160.8 What's This?
105‑160.8. Federal corrections.
For purposes of this Part, the provisions of G.S. 105‑159 requiring an individual to report the correction or determination of taxable income by the federal government 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.)
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