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Subarticle 17. Allocation and Apportionment | Midpage
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South Carolina Code of Regulations
Chapter 117
Article 12
Subarticle 17
Subarticle 17. Allocation and Apportionment
Department of Revenue
117-700
This regulation contains definitions used in the allocation and apportionment provisions.
117-700.1
Definition of Related Expense as Used for Allocation.
117-705
This regulation contains provisions for allocation of out of state income by a resident.
117-705.1
Allocation of Out-of-State Income and Losses.
117-705.2
Personal Service Income of a Resident.
117-710
This regulation contains general allocation and apportionment provisions.
117-710.1
Proper Allocation and Apportionment of Income.
117-740
This regulation contains specific apportionment provisions.
117-740.1
Apportionment of Gains/Losses from Asset Retirement.