61 Pa. Code Ch. 101
General Provisions
101.1Definitions.101.2Accounting methods.101.3Domicile.101.4Residents not domiciled in this Commonwealth.101.5Rules for days within and without this Commonwealth101.6Compensation.101.6aFringe benefits in the form of use of property or services.101.7Receipt of income.101.8Income from sources within this Commonwealth.101.9Trusts.