Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 1118 (February 27, 2021).

55 Pa. Code § 4305.14. Application of Internal Revenue Service regulations.

§ 4305.14. Application of Internal Revenue Service regulations.

 Internal Revenue Service statutes, regulations or standards in this chapter are defined as those in effect in calendar year 1986. Subsequent changes in those statutes, regulations or standards are not incorporated by reference. Changes will be incorporated by amendment to this chapter.

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