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SC information letter #19-10
South Carolina Department of Revenue
South Carolina Department of Revenue
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Adobe PDF, 115.98 KB
Abstract
The purpose of this Information Letter is to inform taxpayers of Proposed Treasury Regulation 1.170A-1 and its potential impact on South Carolina taxpayers. The application of this proposed regulation is a federal income tax issue that may impact a taxpayer’s charitable contribution deduction where the taxpayer receives or expects to receive a corresponding South Carolina income tax credit.
Issue Date
4/2/2019
Keywords
Advisory opinions--South Carolina, South Carolina Department of Revenue--Periodicals, Tax credits--South Carolina, Income tax--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.
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