Section 12-6-2840. Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations.

SC Code § 12-6-2840 (2019) (N/A)
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This article:

(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.

HISTORY: 1995 Act No. 76, Section 1.