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  1. LII
  2. State Regulations
  3. South Carolina Code of Regulations
  4. S.C. Code Regs. ch. 117 - DEPARTMENT OF REVENUE
  5. Article 12 - INCOME TAX
  6. Subarticle 17 - ALLOCATION AND APPORTIONMENT

Subarticle 17 - ALLOCATION AND APPORTIONMENT

  • State Regulations
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  1. § 117-700 - This regulation contains definitions used in the allocation and apportionment provisions
  2. § 117-700.1 - Definition of Related Expense as Used for Allocation
  3. § 117-705 - This regulation contains provisions for allocation of out of state income by a resident
  4. § 117-705.1 - Allocation of Out-of-State Income and Losses
  5. § 117-705.2 - Personal Service Income of a Resident
  6. § 117-710 - This regulation contains general allocation and apportionment provisions
  7. § 117-710.1 - Proper Allocation and Apportionment of Income
  8. § 117-740 - This regulation contains specific apportionment provisions
  9. § 117-740.1 - Apportionment of Gains/Losses from Asset Retirement

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