Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes.

S.C. Code Ann. § 12-6-3320
in effect
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The provisions of Internal Revenue Code Section 383 (Special Limitations on Certain Excess Credits) are applicable to all income tax credits available to a corporation for South Carolina income tax purposes.
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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