Section 12-6-630. Taxation of entities not specified or excluded.

SC Code § 12-6-630 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Entities, other than those specified in Sections 12-6-560 through 12-6-620 and those specifically excluded from income taxation under Section 12-6-550, are taxed as provided in the Internal Revenue Code with the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter.

HISTORY: 1995 Act No. 76, Section 1.