Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 5598 (August 31, 2024).

61 Pa. Code § 103.14. Rents, royalties, patents and copyrights.

§ 103.14. Rents, royalties, patents and copyrights.

 Net gains or income shall include that which is derived from or in the form of rents, royalties, patents and copyrights.


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