72 Pa. Stat. § 7602.4

Current through P.A. Acts 2024-18

Section 7602.4 - Separate entities

For purposes of this article, each Pennsylvania S corporation and each qualified Subchapter S subsidiary, as defined in section 301(o.3), shall be treated as separate corporations.

72 P.S. § 7602.4

1971, March 4, P.L. 6, No. 2, § 602.4, added 1997, May 7, P.L. 85, No. 7, § 16, imd. effective.