Section 12-6-3320. Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes.

SC Code § 12-6-3320 (2019) (N/A)
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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.

HISTORY: 1995 Act No. 76, Section 1.