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South Carolina Court of Appeals

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South Carolina Court of Appeals holds that certain corporations must use "combined unitary reporting" to determine their state income tax obligations despite reaffirming that ambiguity in tax laws must be resolved in taxpayers’ favor

June 17, 2026

Opinion

U.S. Chamber files coalition amicus brief urging South Carolina Court of Appeals to hold that ambiguity in tax laws must be resolved in taxpayers’ favor

August 07, 2025

U.S. Chamber Coalition Amicus Brief

Erik R. Zimmerman and Stephen M. Cox of Robinson, Bradshaw & Hinson, P.A. served as outside counsel.

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