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​​​Corporation Tax Bulletins

Corporation Tax Bulletin 2024-02​ -- Shares Tax - Banks and Title Insurance and Trust Companies​

Corporation Tax Bulletin 2024-01 -- Sourcing Sales Other Than Tangible Personal Property and Services

Corporation Tax Bulletin 2023-01 -- Treatment of Electricity for Corporate Net Income Tax Apportionment Purposes

Corporation Tax Bulletin 2022-01 -- Split-Factor Apportionment

Corporation Tax Bulletin 2021-01 -- Telecommunications Gross Receipts Tax - Taxable Entities

Corporation Tax Bulletin 2020-01 -- Telecommunications and Electric Gross Receipts Tax – Sales for Resale

Corporation Tax Bulletin 2019-04 -- Nexus for Corporate Net Income Tax Purposes

Corporation Tax Bulletin 2019-03 -- Pennsylvania Corporate Net Income Tax Treatment of IRC § 163(j)

Corporation Tax Bulletin 2019-02 -- Pennsylvania Corporate Net Income Tax Treatment of Global Intangible Low-Taxed Income and Foreign-Derived Intangible Income

Corporation Tax Bulletin 2019-01 -- Corporate Net Income Tax Hedging and Foreign Currency Transactions

Corporation Tax Bulletin 2018-04 -- Telecommunications Gross Receipts Tax - Taxable Receipts

Corporation Tax Bulletin 2018-03 -- Bonus Depreciation Under Act 72 of 2018

Corporation Tax Bulletin 2018-02 -- Net Operating Loss Deduction (NOL) Application of Nextel Communications v. Commonwealth

Corporation Tax Bulletin 2018-01 -- Credits Against the Gross Premiums Tax Liability Under the Provisions of the Pennsylvania Life and Health Insurance Guarantee Association Act of 1992

Corporation Tax Bulletin 2017-02 -- Disallowance and Recovery of 100 Percent Depreciation Under IRC 168(k)

Corporation Tax Bulletin 2017-01 -- Net Operating Loss Deduction (NOL)

Corporation Tax Bulletin 2011-02 -- Gross Receipts Tax Accounting Method

Corporation Tax Bulletin 2011-01 -- Disallowance and Recovery of 100 Percent Bonus Depreciation

Corporation Tax Bulletin 2010-01 -- KOZ Expiration Credit Calculation

Corporation Tax Bulletin 2008-05 -- Corporate Net Income Tax Add-Back of Taxes Imposed on or Measured by Net Income

Corporation Tax Bulletin 2008-04 -- Determining the taxable portion of a corporate taxpayer's cash balance in the calculation of the single factor exemption for manufacturing, processing or research and development

Corporation Tax Bulletin 2008-03 -- Net Loss Deduction Limitations under Internal Revenue Code Section 381 and Section 382

Corporation Tax Bulletin 2008-01 -- Due Date For The Election Not To Be Taxed As A PA S Corporation

Corporation Tax Bulletin 2007-02 -- Valuation of Shares in the Calculation of the Bank Shares Tax After the AllFirst Bank Decision

Corporation Tax Bulletin 2007-01 -- Subjectivity of a Single Member Limited Liability Company (LLC) or Business Trust to the Capital Stock/Foreign Franchise Tax

Corporation Tax Bulletin 2006-01 -- Calculation of the Corporation Tax Bulletin 2006-01 - Apportionment Fraction for Corporate Net Income Tax and Weighting Apportionment Factors

Corporation Tax Bulletin 2005-02 -- Payphone Service

Corporation Tax Bulletin 2005-01 -- Corporation Tax Information Bulletin Relating to Gross Receipts Tax on International

Corporation Tax Bulletin 2004-01 -- Application of P.L. 86-272 and de minimis standards

Corporation Tax Bulletin 124 -- Calculation of Sales Factor in Computing KOZ Credit

Corporation Tax Bulletin 123 -- Subjectivity to Gross Receipts Taxes Article IX Mobile Telecommunications (DCT-64)

Tax Bulletin 53B -- Procedures for Securing Clearance Certificates for Foreign Corporations Withdrawing from Pennsylvania and Surrendering the Certificate of Authority to the PA Department of State (REV-251)

Tax Bulletin 53C -- Procedures for Securing Clearance Certificates for Pennsylvania Corporations Formally Dissolving Through the PA Department of State (REV-252)

Tax Bulletin 53D -- Procedures for Filing Tax Reports/Returns When Two or More Corporations are Merging, Consolidating or Dividing (REV-253)