Taxability of resident and nonresident partners and members.
(a)The share of a partner or member of the net income of a…#
(a) The share of a partner or member of the net income of a partnership or association shall be his share of the net income whether or not distributed.
(b)A partner or member who is a resident of this…#
(b) A partner or member who is a resident of this Commonwealth shall report his entire share of the net income from the partnership or association regardless of where the income was earned.
(c)A partner or member who is a nonresident of this…#
(c) A partner or member who is a nonresident of this Commonwealth shall report only income of the partnership or association from sources within this Commonwealth.