Part IV–a. Pennsylvania S Corporations
- § 7307. Election by Small Corporation
- § 7307.1. Manner of Making Election
- § 7307.2. Effective Years of Election
- § 7307.3. Revocation of Election
- § 7307.4. Termination by Corporation Ceasing to be a Small Corporation
- § 7307.5. Termination Year
- § 7307.6. Deleted by 2006, July 7, P.L. 319, NO. 67, § 5, IMD. Effective
- § 7307.7. Taxable Year of a Pennsylvania S Corporation
- § 7307.8. Income of a Pennsylvania S Corporation
- § 7307.9. Income of Pennsylvania S Corporations Taxed to Shareholders
- § 7307.10. Limitation on Pass-Thru of Losses to Shareholders
- § 7307.11. Adjustments to the Basis of the Stock of Shareholders
- § 7307.12. Distributions