S.C. Code Regs. 117-755.2 — Tax Credit to Residents of this State Upon Income from a Partnership Taxed in

Another State.
Where an individual resident of this State is a partner of a partnership rendering personal services
in South Carolina and another State, the distributive share of the partnership income received by the
resident partner is taxable in this State. The resident partner is allowed the tax credit provided in
Section 12-6-3400.