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Publication

SC information letter #19-7

South Carolina Department of Revenue
Abstract
This Information Letter provides a summary of South Carolina conformity with Internal Revenue Code (IRC) sections affecting individual taxpayers. A chart of the individual tax provisions in the TCJA and whether or not South Carolina adopts the IRC section is attached. This summary is written in general terms and does not contain all of the specific requirements or details of the code sections.
Issue Date
3/13/2019
Keywords
South Carolina Department of Revenue--Periodicals, Advisory opinions--South Carolina, Income tax--South Carolina, Taxation--Law and legislation--South Carolina
Type
Text
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
Digitization Specifications
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.