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SC REVENUE RULING #16-7

South Carolina Department of Revenue
Issue Date
2016-07-06
Type
Text
Keywords
Corporations--Taxation
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Abstract
This document provides an overview of South Carolina net operating losses (NOLs), the application of Internal Revenue Code (IRC) Section 382 limitations on South Carolina NOL carryforwards, and the application of IRC Section 382 limitations and other NOL use limitations on South Carolina consolidated returns.
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Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
URI
http://hdl.handle.net/10827/21633
Collections
SC Revenue Rulings