South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-740
This regulation contains specific apportionment provisions
Official textscstatehouse.gov
Source: official source document (full Chapter 117 PDF)
In this article (30 sections)
- 117-620 · This regulation contains general rules in determining legal…
- 117-620.1 · Legal Residence When Domiciled in a Foreign Country
- 117-640 · This regulation concerns the taxable income calculation of…
- 117-640.1 · Military Pay, Non-Service Income, and Income Earned by…
- 117-640.2 · Legal Residence When Military Personnel is Domiciled in a…
- 117-640.3 · National Guard or Reserve Pension or Retirement Income
- 117-670 · Reporting Final Income When Planning to Cease Doing Business…
- 117-700 · This regulation contains definitions used in the allocation…
- 117-700.1 · Definition of Related Expense as Used for Allocation
- 117-705 · This regulation contains provisions for allocation of out of…
- 117-705.1 · Allocation of Out-of-State Income and Losses
- 117-705.2 · Personal Service Income of a Resident
- 117-710 · This regulation contains general allocation and apportionment…
- 117-710.1 · Proper Allocation and Apportionment of Income
- 117-740 · This regulation contains specific apportionment provisions
- 117-740.1 · Apportionment of Gains/Losses from Asset Retirement
- 117-750 · This regulation contains definitions used in the credit…
- 117-750.1 · ''Facility'' Defined
- 117-755 · This regulation provides for a credit to individuals for…
- 117-755.1 · Credit for Taxes Paid to a Political Subdivision of a State
- 117-755.2 · Tax Credit to Residents of this State Upon Income from a…
- 117-850 · This regulation provides specifications for forms and other…
- 117-850.1 · Income Tax Forms and Acceptable Reproductions
- 117-850.2 · Rules and Specifications for Non paper Methods of…
- 117-855 · This regulation provides requirements for information returns…
- 117-855.1 · Withholding Statements Required with Paper Return
- 117-855.2 · Information Returns Not Required To Be Given To Certain…
- 117-870 · This regulation provides requirements and liability for…
- 117-870.1 · Stockholders Liable for Tax When Business Operates After…
- 117-875 · Voluntary Income Tax Check Off Funds