S.C. Code Ann. § 12-6-3320 – Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes | Midpage
§ 12-6-3320
S.C. Code Ann. § 12-6-3320
Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes
The provisions of Internal Revenue Code Section 383 (Special Limitations on Certain Excess Credits) are applicable to all income tax credits available to a corporation for South Carolina income tax purposes.