§ 105-131. 1. (Effective for taxable years beginning before January 1, 2022) Taxation of an S Corporation and its shareholders.
An S Corporation is not subject to the tax in G.S. 105-130.3, and shareholders must include certain S corporation income in their tax calculations.
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- United States — North Carolina
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- en
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corporate tax pass-through taxation shareholder income
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§ 105-131. 1. (Effective for taxable years beginning before January 1, 2022) Taxation of an S Corporation and its shareholders.
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