Collections
South Carolina Code of Laws

Article 9

Taxable Income Calculation

12-6-1110Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code 12-6-1120Gross income; computation; modifications 12-6-1130Taxable income; computation; modifications 12-6-1140Deductions from individual taxable income 12-6-1150Net capital gain; deduction from taxable income for individuals, estates, and trusts 12-6-1160Dependent deduction for resident individual 12-6-1170Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction 12-6-1171Military retirement income deduction; definitions; surviving spouse 12-6-1175Wages paid to unauthorized alien; business expense deduction disallowed 12-6-1180Repealed by 2000 Act No. 399, Section 4(B), eff August 17, 2000 12-6-1190Cost recovery of retirement benefits from retirement systems maintained by the State or its political subdivisions 12-6-1200Exclusion from taxable income of amounts excluded from federal income tax by United States treaty 12-6-1210Deductions for capital expenses, depreciation, gains and losses; change in accounting method; certain elections for special tax treatment; provisions of federal law 12-6-1220Individual Development Account