72 Pa. Stat. § 3402-403
Current through P.A. Acts 2023-32
Every partnership shall make a return for each tax year, stating specifically the items of its gross income and the deductions allowed by this act, and shall include in the return the names and addresses of the persons who would be entitled to share in the net income if distributed and the amount of the distributive share of each person. The return shall be sworn to or affirmed by any one of the partners.
72 P.S. § 3402-403