The sections of the Tax Reform Code of 1971 relating to compensation can be found at 72 P.S. §§ 7301(d), 7303(a)(1). The department has issued regulations to interpret the definition of compensation and its exclusions. The regulations relating to compensation can be found at 61 Pa. Code § 101.6 . The department also issues guidance in the form of tax bulletins, letter rulings, and other materials that can be found on the department’s pa.gov/agencies/revenue/resources/tax-law-policies-bulletins-notices .

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