GroundRules
S.C. Code Ann. § 12-6-610: Computation of gross and taxable income of resident estate or trust.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 6 South Carolina Income Tax Act
- ARTICLE 5 Tax Rates and Imposition
A resident estate or resident trust's South Carolina gross income and taxable income is computed as determined under the provisions of the Internal Revenue Code, including the provisions of Internal Revenue Code Section 584 (Common Trust Funds), 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