Income Tax – Estates, Trusts and Beneficiaries

Article 4, Part 3

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105-160 Short title
105-160.1 Definitions
105-160.2 Imposition of tax
105-160.3 Tax credits
105-160.4 Tax credits for income taxes paid to other states by estates and trusts
105-160.5 Returns
105-160.6 Time and place of filing returns
105-160.7 When tax must be paid
105-160.8 Federal corrections