For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Federal determinations.

G.S. 105-160.8
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
§ 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).)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-160.8.htmlFetched: 10/19/2026

Starting a business in North Carolina? North Carolina LLC guide: costs and requirements