61 Pa. Code § 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).

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