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North Carolina Pass-through Entity Taxes (Subscribe)
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North Carolina taxation or other treatment of pass-through entities and their owners, including estates, North Carolina limited liability companies (LLCs), partnerships, S corporations, trusts and other North Carolina tax entity infomation.
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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.
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.
http://www.dor.state.nc.us/practitioner/corporate/bulletins/1999-2000/incomep.html
