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Pennsylvania Code (Last Updated: April 5, 2016) |
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Title 61. REVENUE |
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PART I. Department of Revenue |
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Subpart B. General Fund Revenues |
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Article V. Personal Income Tax |
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Chapter 103. Imposition and Determination of Tax |
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SubChapter B. DETERMINATION OF TAX |
| Section 103.11. Compensation |
| Section 103.12. Net profits |
| Section 103.13. Net gains or income from disposition of property |
| Section 103.14. Rents, royalties, patents and copyrights |
| Section 103.15. Dividends |
| Section 103.16. Interest |
| Section 103.17. Gambling and lottery winnings |
| Section 103.18. Net gains or income derived through estates or trusts |
| Section 103.19. Utilities—return of capital distributions |
Notation
This subchapter cited in 61 Pa. Code § 101.8 (relating to income tax sources within this Commonwealth); and 61 Pa. Code § 105.4 (relating to income of estates, trusts and their beneficiaries).