South Carolina Statutes
§ 12-6-560 — Computation of resident individual's gross, adjusted gross, and taxable income.
South Carolina § 12-6-560
This text of South Carolina § 12-6-560 (Computation of resident individual's gross, adjusted gross, and taxable income.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-6-560 (2026).
Text
A resident individual's South Carolina gross income, adjusted gross income, and taxable income is computed as determined under the Internal Revenue Code with the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter.
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Legislative History
HISTORY: 1995 Act No. 76, SECTION 1.
Nearby Sections
15
§ 12-6-10
Short title.§ 12-6-1110
Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code.§ 12-6-1120
Gross income; computation; modifications.§ 12-6-1130
Taxable income; computation; modifications.§ 12-6-1140
Deductions from individual taxable income.§ 12-6-1160
Dependent deduction for resident individual.§ 12-6-1170
Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction.§ 12-6-1200
Exclusion from taxable income of amounts excluded from federal income tax by United States treaty.§ 12-6-1220
Individual Development Account.§ 12-6-1610
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-6-560, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/6/12-6-560.