Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 6234 (September 28, 2024).

61 Pa. Code § 105.1. Scope.

§ 105.1. Scope.

 This chapter deals with the taxation of estates and trusts and their beneficiaries. This chapter does not apply to any trust which, under the governing instrument and applicable State law, is revocable by the settlor. In such case, the settlor shall be deemed to be the recipient of the income or gains of the trust. The term trust, as used in this chapter, does not apply to any business trust including any trust treated as a real estate investment trust for Federal income tax purposes.


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.