72 Pa. Stat. § 3402-302
Current through P.A. Acts 2023-32
The net income shall be computed in accordance with the method of accounting regularly employed in keeping the books of the taxpayer; but if no such method of accounting has been so employed, or if the method employed, does not clearly reflect the income, the computation shall be made upon such basis, and in such manner, as in the opinion of the department does clearly reflect the income.
72 P.S. § 3402-302