Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 12 - TAXATIONChapter 6 - SOUTH CAROLINA INCOME TAX ACT
Article 25 - CREDITS
Section 12-6-3320 - Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes

S.C. Code § 12-6-3320

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Current through 2024 Act No. 225.
Section 12-6-3320 - Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes

The provisions of Internal Revenue Code Section 383 (Special Limitations on Certain Excess Credits) are applicable to all income tax credits available to a corporation for South Carolina income tax purposes.

S.C. Code § 12-6-3320

1995 Act No. 76, Section 1.