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    SC revenue ruling #21-1

    • File:DOR_Revenue_Ruling_21-1.pdf
      Description:PDF file
      MIME type:application/pdf
      File Size:133.8Kb
    Author
    South Carolina Department of Revenue
    Subject
    South Carolina Department of Revenue--Periodicals; Tax credits--South Carolina; Low-income housing--Taxation--South Carolina
    The purpose of this advisory opinion is to provide an overview of the federal low-income housing tax credit (federal credit) and the new South Carolina housing tax credit (credit), and to address general questions about the state credit.
    URI
    https://dc.statelibrary.sc.gov/handle/10827/36345
    Collections
    • SC Revenue Rulings
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    Date
    2021-01-21
    Metadata
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    Date Accessioned2021-03-04T15:17:10Z
    Date Available2021-03-04T15:17:10Z
    Item Formatapplication/pdf
    Media TypeDocument
    Item LanguageEnglish
    PublisherSouth Carolina State Library
    Digital CollectionSouth Carolina State Documents Depository
    RightsCopyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
    TypeText
    Digitization SpecificationsSouth Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.
    

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