Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations.

S.C. Code Ann. § 12-6-2840
in effect
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This article: (1) is effective for taxable years beginning after December 31, 1985; and (2) does not apply to taxpayers who form domestic international sales corporations or foreign sales corporations pursuant to the Internal Revenue Code.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c006.phpFetched: 10/17/2026

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