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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterI. LEVY OF TAXES |
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Article4. Income Tax |
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Part1A. S Corporation Income Tax |
| § 105-131. Title; definitions; interpretation |
| § 105-131.1. Taxation of an S Corporation and its shareholders |
| § 105-131.2. Adjustment and characterization of income |
| § 105-131.3. Basis and adjustments |
| § 105-131.4. Carryforwards; carrybacks; loss limitation |
| § 105-131.5. Part-year resident shareholder |
| § 105-131.6. Distributions |
| § 105-131.7. Returns; shareholder agreements; mandatory withholding |
| § 105-131.8. Tax credits |
| § 105-132. Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3 |