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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 VI. Corporation Taxes |
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Chapter 153. Corporate Net Income Tax |
| Section 153.1. Taxpayers |
| Section 153.2. [Reserved] |
| Section 153.11. Definition of ‘‘taxable income.’’ |
| Section 153.12. Altering Federal taxable income |
| Section 153.13. Federal tax credits |
| Section 153.14. Other adjustments |
| Section 153.15. Net loss deduction |
| Section 153.21. Transacting business outside |
| Section 153.22. Subject to |
| Section 153.23. Jurisdiction to subject |
| Section 153.24. [Reserved] |
| Section 153.25. Payroll factor |
| Section 153.26. Sales factor |
| Section 153.27. Railroad, truck, bus and airline companies |
| Section 153.28. Property factor |
| Section 153.29. Corporation tax: interest in partnership/joint venture |
| Section 153.30. Safe harbor leases |
| Section 153.41. [Reserved] |
| Section 153.42. [Reserved] |
| Section 153.43. Sales factor |
| Section 153.51. [Reserved] |
| Section 153.52. [Reserved] |
| Section 153.53. [Reserved] |
| Section 153.54. Changes made by Federal government |
| Section 153.61. Settlement |
| Section 153.62. Copy of the settlement will be sent to the taxpayer |
| Section 153.63. Resettlement by the Department |
| Section 153.64. Amended report |
| Section 153.65. Corrected report |
| Section 153.66. Applicability |
| Section 153.71. Inquisitorial powers of the Department |
| Section 153.81. Elections under 26 U.S.C.A. § 338 |