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61 Pa. Code Ch. 105 – Estates and Trusts | Midpage
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Pennsylvania Code
Title 61
Part I
Subpart B
Article V
Chapter 105
61 Pa. Code Ch. 105
Estates and Trusts
105.1
Scope.
105.2
Taxability of estates, trusts and their beneficiaries.
105.3
Application of tax.
105.4
Income of estates, trusts and their beneficiaries.
105.5
Special rules.
105.6
Illustration of the provisions of this chapter.