A nonresident individual, nonresident trust, and nonresident estate's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.
Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate
S.C. Code Ann. § 12-6-620, under Title 12, Chapter 6.
S.C. Code Ann. § 12-6-620