Section 12-6-535. Small business trust taxed at highest rate.

SC Code § 12-6-535 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

For purposes of Internal Revenue Code Section 641(c), an electing small business trust is taxed at the highest rate provided in Section 12-6-510.

HISTORY: 2003 Act No. 69, Section 3.R, eff June 18, 2003.