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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 108. Distributions |
| Section 108.1. Distributions by corporations |
| Section 108.2. Distributions by business trusts |
| Section 108.3. Distributions by investment companies |
Notation
The provisions of this Chapter 108 issued under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354), unless otherwise noted.
The provisions of this Chapter 108 adopted March 1, 1996, effective March 2, 1996, 26 Pa.B. 887, unless otherwise noted.