105-134.4.  (Repealed effective for taxable years beginning on or after January 1, 2012) Taxable year.

A taxpayer shall compute North Carolina taxable income on the basis of the taxable year used in computing the taxpayer's income tax liability under the Code.  (1989, c. 728, s. 1.4; 2011-145, s. 31A.1(d).)