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§ 7307.7. Taxable year of a Pennsylvania S corporation

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article III. Personal Income Tax (Refs & Annos)
Part IV-a. Pennsylvania S Corporations
72 P.S. § 7307.7
§ 7307.7. Taxable year of a Pennsylvania S corporation
Currentness
The taxable year of a Pennsylvania S corporation shall be the same taxable year which the corporation uses for Federal income tax purposes.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 307.7, added 1983, Dec. 23, P.L. 370, No. 90, § 4, effective Jan. 1, 1984.
72 P.S. § 7307.7, PA ST 72 P.S. § 7307.7
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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