72 Pa. Stat. § 7307.7

Current through P.A. Acts 2024-18

Section 7307.7 - Taxable year of a Pennsylvania S corporation

The taxable year of a Pennsylvania S corporation shall be the same taxable year which the corporation uses for federal income tax purposes.

72 P.S. § 7307.7

1971, March 4, P.L. 6, No. 2, art. III, § 307.7, added 1983, Dec. 23, P.L. 370, No. 90, § 4, effective 1/1/1984.