61 Pa. Code Ch. 109
Nonresident Individuals
109.1Taxable income of nonresident individuals.109.2Husband and wife.109.3Business carried on wholly within this Commonwealth.109.4Business carried on partly within and partly without this Commonwealth.109.5Apportionment and allocation of income from a business carried on partly within and partly without this Commonwealth.109.6Rentals and gains from the sale or exchange of real property.109.7Earnings of salesmen.109.8Earnings of nonresident employes or casual employes and officers.109.9Other methods of allocation.