Section 307.7. 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.
(307.7 added Dec. 23, 1983, P.L.370, No.90)
Taxable Year of a Pennsylvania S Corporation
Act 2 of 1971, § 307.7, under TAX REFORM CODE OF 1971.
Act 2 of 1971, § 307.7