Company: Reed Elsevier

§ 105‑160.8.  Federal determinations.
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).)

G.S. 105-160.8	Page