{"data":{"id":"us-sc/s.c.-code-ann.-12-6-560","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-560","heading":"Computation of resident individual's gross, adjusted gross, and taxable income.","body":"A resident individual's South Carolina gross income, adjusted gross income, and taxable income 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.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 5 Tax Rates and Imposition"],"source_url":"https://www.scstatehouse.gov/code/t12c006.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:54Z","sha256":"ffcf8fcc3dee13c1b865f7c52f298e38a79b09410ad15e41b5873453777d3afb","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-555","next":"us-sc/s.c.-code-ann.-12-6-570"},"notice":"GroundRules: Original legal text. Not legal advice."}