Article

Foreign Trade Receipts

S.C. Code Ann. § 12-6-2810— Deferral of taxes on income attributable to increase in gross income from foreign trading receipts
S.C. Code Ann. § 12-6-2820— Date deferred payments are due and payable; payment of taxes at accelerated rate; effect of taxpayer's failure to pay interest
S.C. Code Ann. § 12-6-2830— Inapplicability of time limitation on assessment and collection of taxes to taxes deferred
S.C. Code Ann. § 12-6-2840— Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations
S.C. Code Ann. § 12-6-2850— Definitions