Selective Income Tax Credits Applicable to Commercial Real Estate
| Library | Practical Guide to Commercial Real Estate in South Carolina (SCBar) (2012 Ed.) |
Title 12, Chapter 6, of the Code of Laws of South Carolina 1976, as amended, provides a list of tax credits of interest to owners of commercial real estate. For pass-through entities such as an S Corporation, limited liability company taxed as a partnership, and single member limited liability company, the credit immediately passes through to the shareholder or member.1
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Notes:
[1] S.C. Code Ann. §...
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