CHAPTER 1. PRELIMINARY PROVISIONS

Sec.

1.1.    Definitions.

§ 1.1. Definitions.

 The following words and terms, when used in this part, have the following meanings, unless the context clearly indicates otherwise:

   Department—The Department of Revenue of the Commonwealth.

   FC—The Fiscal Code (72 P.S. § §  1—1804).

   IRC—The Internal Revenue Code of 1986, including amendments under the Tax Reform Act of 1986 (26 U.S.C.A. § §  1—7872).

   Secretary—The Secretary of the Department.

   TRC—The Tax Reform Code of 1971 (72 P.S. § §  7101—10004).

Authority

   The provisions of this §  1.1 issued under section 270 of the act of March 4, 1971 (P.L. 6, No. 2) (72 P.S. §  7270); amended under section 408 of the act of March 4, 1971 (P.L. 6, No. 2) (72 P.S. §  7408).

Source

   The provisions of this §  1.1 amended May 13, 1983, effective May 14, 1983, 13 Pa.B. 1638; amended January 16, 1987, effective January 17, 1987, 17 Pa.B. 273. Immediately preceding text appears at serial pages (112676) to (112677).

---

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.