GroundRules
S.C. Code Ann. § 12-6-580: Computation of corporation's gross and taxable income.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 6 South Carolina Income Tax Act
- ARTICLE 5 Tax Rates and Imposition
A corporation's South Carolina gross income, taxable income, and the unrelated business income of a corporation exempt from taxation under Internal Revenue Code Section 501 et seq., is computed as determined under the Internal Revenue Code with the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter.
Collected 2026-09-02T06:34:54Z. Source file · JSON