SC revenue ruling #22-5
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South Carolina Department of Revenue
The purpose of this advisory opinion is to supplement the guidance published in SC Revenue Ruling #21-15, “Active Trade or Business Income – Annual Election by Pass-Through Entity to Pay Tax at Entity Level” and SC Revenue Ruling #97-7, “Personal Service Income of Resident Partners” with respect to the credit for resident individuals for income taxes paid to other states on personal service income provided in Code Section 12-6-3400 and with respect to the taxation of other business income when a pass-through entity is operating in more than one state.
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|Contributor||South Carolina Department of Revenue|
|Rights||Copyright 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))|