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North Carolina Pass-Through Entity Tax Links:

North Carolina Department of Revenue Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
North Carolina Judicial Info Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
North Carolina Legislative Info Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
North Carolina Statutes While every effort was made to ensure the accuracy and completeness of the statutes available on the North Carolina General Assembly's web site, the North Carolina General Assembly will not be responsible for any errors or omissions which may occur in these files.
North Carolina Tax Forms Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
Partnership and the Corporate Partner (NC) A corporation which is a member of a partnership or joint venture doing business in North Carolina is subject to North Carolina income tax and is required to include in the total net income subject to apportionment and allocation its share of the partnership's net income or net loss to the same extent required for Federal income tax purposes.

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