S.C. Code § 12-6-4940
Current through 2024 Act No. 225.
Every trust institution maintaining a common trust fund shall make a return under oath for each taxable year. The return shall contain the items of gross income and the deductions allowed by law, the names and addresses of the participants, and the proportionate share of taxable income for each participant.
S.C. Code § 12-6-4940