Article

Taxable Income Calculation

S.C. Code Ann. § 12-6-1110— Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code
S.C. Code Ann. § 12-6-1120— Gross income; computation; modifications
S.C. Code Ann. § 12-6-1130— Taxable income; computation; modifications
S.C. Code Ann. § 12-6-1140— Deductions from individual taxable income
S.C. Code Ann. § 12-6-1150— Net capital gain; deduction from taxable income for individuals, estates, and trusts
S.C. Code Ann. § 12-6-1160— Dependent deduction for resident individual
S.C. Code Ann. § 12-6-1170— Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction
S.C. Code Ann. § 12-6-1171— Military retirement income deduction; definitions; surviving spouse
S.C. Code Ann. § 12-6-1175— Wages paid to unauthorized alien; business expense deduction disallowed
S.C. Code Ann. § 12-6-1190— Cost recovery of retirement benefits from retirement systems maintained by the State or its political subdivisions
S.C. Code Ann. § 12-6-1200— Exclusion from taxable income of amounts excluded from federal income tax by United States treaty
S.C. Code Ann. § 12-6-1210— Deductions for capital expenses, depreciation, gains and losses; change in accounting method; certain elections for special tax treatment; provisions of federal law
S.C. Code Ann. § 12-6-1220— Individual Development Account