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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 6 - SOUTH CAROLINA INCOME TAX ACT
Section 12-6-1200. Exclusion from taxable income of amounts excluded from federal income tax by United States treaty.
Universal Citation: SC Code § 12-6-1200 (2017)
South Carolina taxable income does not include amounts excluded from federal income tax by reason of a treaty of the United States.
HISTORY: 1995 Act No. 76, Section 1.
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