61 Pa. Code § 1.1
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).
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).
The provisions of this § 1.1 amended May 13, 1983, effective May 14, 1983, 13 Pa.B. 1638; amended January 16, 1987, effective January 17, 1987, 17 Pa.B. 273. Immediately preceding text appears at serial pages (112676) to (112677).