South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-6-3320
Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes
Official textscstatehouse.gov
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.
Source: view the official text
In this chapter (40 sections)
- 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…
- 12-6-2820 · Date deferred payments are due and payable; payment of…
- 12-6-2830 · Inapplicability of time limitation on assessment and…
- 12-6-2840 · Effective date of article; inapplicability of article to…
- 12-6-2850 · Definitions
- 12-6-3310 · Tax credits; timeframe for use; pass through and…
- 12-6-3320 · Applicability of federal provisions to all income tax…
- 12-6-3330 · Two wage earner credit for married individuals filing joint…
- 12-6-3340 · Investment tax credit for purchase and installation of…
- 12-6-3350 · Tax credit for State contractors subcontracting with…
- 12-6-3360 · Job tax credit
- 12-6-3362 · Small business jobs tax credit; alternate method
- 12-6-3367 · Moratorium on corporate income and insurance premium taxes…
- 12-6-3370 · Tax credits for construction, installation or restoration…
- 12-6-3375 · Tax credit for port cargo volume increase; application to…
- 12-6-3376 · Income tax credit for plug-in hybrid vehicle
- 12-6-3377 · Hybrid, fuel cell, alternative fuel or lean burn motor…
- 12-6-3378 · Tax credits for certain agribusinesses and service-related…
- 12-6-3380 · Tax credit for child and dependent care expenses
- 12-6-3381 · Premarital preparation course tax credit; form
- 12-6-3385 · Income tax credit for tuition; definitions
- 12-6-3390 · Credit for expenses paid to institution providing nursing…
- 12-6-3400 · Credit for income tax paid by South Carolina resident to…
- 12-6-3410 · Corporate income tax credit for corporate headquarters
- 12-6-3415 · Tax credit for research and development expenditures
- 12-6-3420 · Tax credit for construction or improvement of…