South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-6-1200
Exclusion from taxable income of amounts excluded from federal income tax by United States treaty
Official textscstatehouse.gov
South Carolina taxable income does not include amounts excluded from federal income tax by reason of a treaty of the United States.
Source: view the official text
In this chapter (40 sections)
- 12-6-555 · Persons not having nexus with state other than contract for…
- 12-6-560 · Computation of resident individual's gross, adjusted gross,…
- 12-6-570 · Computation of nonresident individual, trust, estate, and…
- 12-6-580 · Computation of corporation's gross and taxable income
- 12-6-590 · Treatment of "S" corporations for tax purposes; shareholders
- 12-6-600 · Taxation of partnerships
- 12-6-610 · Computation of gross and taxable income of resident estate…
- 12-6-620 · Computation of gross, adjusted gross, and taxable income of…
- 12-6-630 · Taxation of entities not specified or excluded
- 12-6-640 · Use of monies appropriated to Commissioners of Pilotage
- 12-6-1110 · Modifications of gross, adjusted gross, and taxable income…
- 12-6-1120 · Gross income; computation; modifications
- 12-6-1130 · Taxable income; computation; modifications
- 12-6-1140 · Deductions from individual taxable income
- 12-6-1150 · Net capital gain; deduction from taxable income for…
- 12-6-1160 · Dependent deduction for resident individual
- 12-6-1170 · Retirement income deduction from taxable income for…
- 12-6-1171 · Military retirement income deduction; definitions;…
- 12-6-1175 · Wages paid to unauthorized alien; business expense…
- 12-6-1190 · Cost recovery of retirement benefits from retirement…
- 12-6-1200 · Exclusion from taxable income of amounts excluded from…
- 12-6-1210 · Deductions for capital expenses, depreciation, gains and…
- 12-6-1220 · Individual Development Account
- 12-6-1610 · Definitions
- 12-6-1620 · "Catastrophe Savings Account" defined; exemptions allowed;…
- 12-6-1630 · Taxation of distributions or at death of account owner
- 12-6-1710 · Taxation of part-year resident
- 12-6-1720 · Taxable income of nonresident individual, trust, estate, or…
- 12-6-2210 · Taxation of business; determination whether entirely or…
- 12-6-2220 · Allocation of interest, dividends, rents and royalties,…
- 12-6-2230 · Allocation of income not allocated under Section 12-6-2220
- 12-6-2240 · Apportionment of all income remaining after allocation
- 12-6-2252 · Allocation and apportionment of business income
- 12-6-2280 · Sales factor; definitions
- 12-6-2290 · Apportionment of remaining net income from principal…
- 12-6-2295 · Items included and excluded from terms "sales" and "gross…
- 12-6-2300 · Apportionment of United States source income for business…
- 12-6-2310 · Income remaining after allocation for certain companies;…
- 12-6-2320 · Allocation and apportionment of taxpayer's income when…
- 12-6-2810 · Deferral of taxes on income attributable to increase in…