{"data":{"id":"us-sc/s.c.-code-ann.-12-6-630","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-630","heading":"Taxation of entities not specified or excluded.","body":"Entities, other than those specified in Sections 12-6-560 through 12-6-620 and those specifically excluded from income taxation under Section 12-6-550, are taxed as provided in 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":"ae93a437eb77b795f214fbd9a3db23769043d43e60293bde5256af754d698d74","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-620","next":"us-sc/s.c.-code-ann.-12-6-640"},"notice":"GroundRules: Original legal text. Not legal advice."}