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NORTH CAROLINA STATUTES AND CODES
§ 105-160.8. Federal corrections.
§ 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.)
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