North Carolina § 105-160 - 8. Federal determinations.
Full text of North Carolina North Carolina General Statutes § 105-160 — 8. Federal determinations., with citation guidance and answers to common questions.
§ 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. History (1989, c. 728, s. 1.38; 1993 (Reg. Sess., 1994), c. 582, s. 3; 1998-98, s. 69; 2018-5, s. 38.3(c).) Editor's Note. - Session Laws 2018-5, s. 38.3(h), made the amendment of this section by Session Laws 2018-5, s. 38.3(c), effective June 12, 2018, and applicable to federal amended returns filed on or after that date. Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.7, is a severability clause. Effect of Amendments. - Session Laws 2018-5, s. 38.3(c), in the section heading, substituted "determinations" for "corrections", and in the text, deleted "requiring an individual to report the correction or determination of taxable income by the federal government" preceding "apply to fiduciaries." For effective date and applicability, see editor's note.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-160
What does North Carolina General Statutes § 105-160 cover?
Section 105-160 ("8. Federal determinations.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-160?
A common citation format is "North Carolina General Statutes § 105-160" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-160 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.