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§ 7307.21. Treatment of unincorporated entities with single owners

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2001

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-B. Other Entities (Refs & Annos)
Effective: July 1, 2001
72 P.S. § 7307.21
§ 7307.21. Treatment of unincorporated entities with single owners
Currentness
Unless subject to tax under Article IV,1 an unincorporated entity that has a single owner shall be disregarded as an entity separate from its owner.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 307.21, added 2001, June 22, P.L. 353, No. 23, § 9, effective July 1, 2001.

Footnotes

1
72 P.S. § 7401.
72 P.S. § 7307.21, PA ST 72 P.S. § 7307.21
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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