GroundRules
S.C. Code Ann. § 12-6-1200: Exclusion from taxable income of amounts excluded from federal income tax by United States treaty.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 6 South Carolina Income Tax Act
- ARTICLE 9 Taxable Income Calculation
South Carolina taxable income does not include amounts excluded from federal income tax by reason of a treaty of the United States.
Collected 2026-09-02T06:34:54Z. Source file · JSON