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  1. www.pacodeandbulletin.gov › Display › pabullPennsylvania Bulletin

    May 25, 2024 · The Department is promulgating this proposed rulemaking to affirm that the definition of ''business income'' includes all income of the taxpayer's unitary business in an effort to clarify when income should be classified as business versus nonbusiness income and minimize future disputes between the Department and taxpayers on these issues.

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