Search
Now showing items 1-4 of 4
-
SC information letter #19-7
(South Carolina State Library, 2019-03-13)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 ... -
SC information letter #19-8
(South Carolina State Library, 2019-03-13)The Internal Revenue Service announced that it will waive federal penalties imposed by Internal Revenue Code Section 6654(a) for underpayments of estimated taxes by certain farmers and fishermen. The Department will follow ... -
SC revenue procedure #14-3
(South Carolina State Library, 2014-08-01)There are a number of situations which may require that a taxpayer obtain confirmation that all tax returns and taxes administered by the South Carolina Department of Revenue have been filed and paid. A certificate of ... -
SC information letter #19-10
(South Carolina State Library, 2019-04-02)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 ...