Opinion ID: 1158648
Heading Depth: 1
Heading Rank: 2

Heading: allocation and apportionment

Text: Commission further contends the deduction, if properly taken, should be allocated or apportioned to other states. The situs of a copyright is the domicile of its holder. Independent Film Distributors, Ltd. v. Chesapeake Industries, Inc. , 148 F. Supp. 611 (S.D.N.Y. 1957). The principles of allocation and apportionment dictate that the entire amount be deducted in South Carolina. The statutes relied upon by Commission do not purport to either allocate or apportion this particular deduction. See S.C. Code Ann. §§ 12-7-1120 and 12-7-1140-1200 (1976 and Supp. 1984). The entire deduction is properly taken in this State.