Part IV-A - Pennsylvania S Corporations
- Section 7307 - Election by small corporation
- Section 7307.1 - Manner of making election
- Section 7307.2 - Effective years of election
- Section 7307.3 - Revocation of election
- Section 7307.4 - Termination by corporation ceasing to be a small corporation
- Section 7307.5 - Termination Year
- Section 7307.6 - Deleted
- Section 7307.7 - Taxable year of a Pennsylvania S corporation
- Section 7307.8 - Income of a Pennsylvania S corporation
- Section 7307.9 - Income of Pennsylvania S corporations taxed to shareholders
- Section 7307.10 - Limitation on pass-thru of losses to shareholders
- Section 7307.11 - Adjustments to the basis of the stock of shareholders
- Section 7307.12 - Distributions