South Carolina Code 12-6-535. Small business trust taxed at highest rate
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-6-535
- Business: includes trade, profession, occupation, or employment. See South Carolina Code 12-6-30
For purposes of Internal Revenue Code Section 641(c), an electing small business trust is taxed at the highest rate provided in § 12-6-510.