For purposes of Internal Revenue Code Section 641(c), an electing small business trust is taxed at the highest rate provided in Section 12-6-510. HISTORY: 2003 Act No. 69, Section 3.R, eff June 18, 2003.
South Carolina Legal Code
For purposes of Internal Revenue Code Section 641(c), an electing small business trust is taxed at the highest rate provided in Section 12-6-510. HISTORY: 2003 Act No. 69, Section 3.R, eff June 18, 2003.