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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 105. Estates and Trusts |
| Section 105.1. Scope |
| Section 105.2. Taxability of estates, trusts and their beneficiaries |
| Section 105.3. Application of tax |
| Section 105.4. Income of estates, trusts and their beneficiaries |
| Section 105.5. Special rules |
| Section 105.6. Illustration of the provisions of this chapter |