A resident individual's South Carolina gross income, adjusted gross income, and taxable income is computed as determined under the Internal Revenue Code with the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter.
Computation of resident individual's gross, adjusted gross, and taxable income
S.C. Code Ann. § 12-6-560, under Title 12, Chapter 6.
S.C. Code Ann. § 12-6-560