72 Pa. Stat. § 3402-2
The following words, terms and phrases when used in this act shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning.
"Association." A partnership, limited partnership, or any other form of unincorporated enterprise owned by two or more persons.
"Corporation." A corporation or joint stock association organized under the laws of this Commonwealth, the United States, or any other state, territory, or foreign country or dependency.
"Department." The Department of Revenue of this Commonwealth.
"Dividend." Any distribution made by a corporation or association, subject, or not subject, to the payment of a tax on capital stock under the laws of the Commonwealth, out of its net earnings or profits, accumulated after December thirty-first, one thousand nine hundred and thirty-four, to its stockholders or members, whether in cash or in other property or in stock, other than stock dividends as hereinafter defined.
"Fiduciary." A guardian, committee, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, estate or trust.
"Individual." A natural person.
"Paid." For the purposes of the deductions under this act, means "paid or accrued" or "paid or incurred," and the words "paid or accrued," "paid or incurred" and "incurred" shall be construed according to the method of accounting upon the basis of which the net income is computed under this act.
"Person." Every natural person, fiduciary, association, or corporation. Whenever used in any clause prescribing and imposing a fine or imprisonment, or both, the term "person," as applied to associations, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
"Received." For the purpose of the computation of the net income under this act, means "received or accrued" and the words "received or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under this act.
"Resident." As applied to an individual, means any person domiciled in the Commonwealth of Pennsylvania and any person who maintains a permanent place of abode within this Commonwealth.
"Stock dividends." New stock for surplus or profits capitalized, issued to stockholders in proportion to their previous holdings.
"Tax year." The calendar year upon the basis of which the net income of a taxpayer is computed under this act.
"Taxpayer." Any individual, trust or estate required to pay a tax under the provisions of this act.
The singular shall include the plural, and the masculine shall include the feminine and neuter.
72 P.S. § 3402-2