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Get and Sign D 400 Form 2019
(“Code”) as of a certain date. Currently, that reference is to the Code as of December 31, 2013. Each year the General Assembly determines whether to update its reference to the Code. Doing so would make recent amendments to the Code applicable for North Carolina income tax purposes. In some cases, the General Assembly chooses not to follow (“decouple” from) certain amendments to federal law. On December 19, 2014, President signed into law the Tax Increase Prevention Act of 2014 (“TIPA”). The...Show details
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