Treatment of Unincorporated Entities with Single Owners

Act 2 of 1971, § 307.21, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 307.21

Section 307.21. Treatment of Unincorporated Entities with Single Owners.--Unless subject to tax under Article IV, an unincorporated entity that has a single owner shall be disregarded as an entity separate from its owner.

(307.21 added June 22, 2001, P.L.353, No.23)