Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. South Carolina Income Tax Act
  5. Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes.

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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.


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