Small business trust taxed at highest rate.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. South Carolina Income Tax Act
  5. Small business trust taxed at highest rate.

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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.


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