72 Pa. Stat. § 3402-403

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 3402-403 - Partnership returns

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

1935, July 12, P.L. 970, No. 314, art. IV, § 403.