Versions of North Carolina General Statutes 105-131.1A. (Effective for taxable years beginning on or after January 1, 2022) Taxation of S Corporation as a taxed pass-through entity on LawServer 2024 North Carolina General Statutes 105-131.1A. Taxation of S Corporation as a taxed pass-through entity 2023 North Carolina General Statutes 105-131.1A. (Effective for taxable years beginning on or after January 1, 2022) Taxation of S Corporation as a taxed pass-through entity 2022 North Carolina General Statutes 105-131.1A. Taxation of S Corporation as a taxed pass-through entity. [Effective for taxable years beginning on or after January 1, 2022]
