61 Pa. Code § 107.4 — Formation of a partnership of association

The transfer of property or anything else of value to a partnership or association in exchange for an interest therein may give rise to income or gain subject to tax under § 103.13 (relating to net gains or income from disposition of property). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.