Article III - Computation of Tax
- Section 3402-301 - Net income
- Section 3402-302 - Manner of computing net income
- Section 3402-303 - Gross income
- Section 3402-304 - Ascertainment of gain and loss
- Section 3402-305 - Exchange of property
- Section 3402-306 - Inventory
- Section 3402-307 - General deductions
- Section 3402-308 - Deductions for living expenses
- Section 3402-309 - Items not deductible
- Section 3402-310 - Credit for taxes in case of taxpayers other than residents of the Commonwealth
- Section 3402-311 - Certain gifts not taxable