Section 107.2. Taxability of resident and nonresident partners and members

Latest version.

(a) The share of a partner or member of the net income of a partnership or association shall be his share of the net income whether or not distributed.
(b) A partner or member who is a resident of this Commonwealth shall report his entire share of the net income from the partnership or association regardless of where the income was earned.
(c) A partner or member who is a nonresident of this Commonwealth shall report only income of the partnership or association from sources within this Commonwealth.

                    
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