S.C. Code Ann. § 12-6-2840 – Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations | Midpage
§ 12-6-2840
S.C. Code Ann. § 12-6-2840
Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations
(1) is effective for taxable years beginning after December 31, 1985, and
(2) does not apply to taxpayers who form domestic international sales corporations or foreign sales corporations pursuant to the Internal Revenue Code.