SC REVENUE RULING #16-7

South Carolina Department of Revenue

File:DOR_SC_Revenue_Ruling_16-7.pdf

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Author

South Carolina Department of Revenue

Subject

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.

URI

http://hdl.handle.net/10827/21633

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SC Revenue Rulings

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Date

2016-07-06

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Date Accessioned	2016-08-09T19:40:50Z
Date Available	2016-08-09T19:40:50Z
Item Format	application/pdf
Media Type	Document
Item Language	English
Publisher	South Carolina State Library
Digital Collection	South Carolina State Documents Depository
Rights	Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
Type	Text
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.