Article

Adoption of Internal Revenue Code—Definitions

S.C. Code Ann. § 12-6-10— Short title
S.C. Code Ann. § 12-6-20— Administration and enforcement of chapter
S.C. Code Ann. § 12-6-30— Definitions
S.C. Code Ann. § 12-6-40— Application of federal Internal Revenue Code to State tax laws
S.C. Code Ann. § 12-6-50— Internal Revenue Code sections specifically not adopted by State
S.C. Code Ann. § 12-6-60— Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes