Part 1A - S CORPORATION INCOME TAX
- Section 105-131 - Title; definitions; interpretation
- Section 105-131.1 - (Effective for taxable years beginning before January 1, 2022) Taxation of an S Corporation and its shareholders
- Section 105-131.1 - (Effective for taxable years beginning on or after January 1, 2022) Taxation of an S Corporation and its shareholders
- Section 105-131.1A - (Effective for taxable years beginning on or after January 1, 2022) Taxation of S Corporation as a taxed pass-through entity
- Section 105-131.2 - Adjustment and characterization of income
- Section 105-131.3 - Basis and adjustments
- Section 105-131.4 - Carryforwards; carrybacks; loss limitation
- Section 105-131.5 - Part-year resident shareholder
- Section 105-131.6 - Distributions
- Section 105-131.7 - Returns; shareholder agreements; mandatory withholding
- Section 105-131.8 - Tax credits
- Section 105-132 - Recodified