Small business trust taxed at highest rate.

S.C. Code Ann. § 12-6-535
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
For purposes of Internal Revenue Code Section 641(c), an electing small business trust is taxed at the highest rate provided in Section 12-6-510.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c006.phpFetched: 10/17/2026