61 Pa. Code § 1.1

Current through Register Vol. 54, No. 45, November 9, 2024

Section 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).

61 Pa. Code § 1.1

The provisions of this §1.1 amended May 13, 1983, effective 5/14/1983, 13 Pa.B. 1638; amended January 16, 1987, effective 1/17/1987, 17 Pa.B. 273.

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).