PENNSYLVANIA, March 12 - clearly indicates a different meaning:

* * *

(3) "Taxable income." 1. (a) In case the entire business

of the corporation is transacted within this Commonwealth, for

any taxable year which begins on or after January 1, 1971,

taxable income for the calendar year or fiscal year as returned

to and ascertained by the Federal Government before special

deductions provided for in sections 241, 243, 245, 246, 247,

248, 249 and 250 of the Internal Revenue Code of 1986 (26 U.S.C.

§§ 241, 243, 245, 246, 247, 248, 249 and 250), or in the case of

a corporation participating in the filing of consolidated

returns to the Federal Government or that is not required to

file a return with the Federal Government, the taxable income

which would have been returned to and ascertained by the Federal

Government before special deductions provided for in sections

241, 243, 245, 246, 247, 248, 249 and 250 of the Internal

Revenue Code of 1986 (26 U.S.C. §§ 241, 243, 245, 246, 247, 248,

249 and 250) if separate returns had been made to the Federal

Government for the current and prior taxable years, subject,

however, to any correction thereof, for fraud, evasion, or error

as finally ascertained by the Federal Government.

(b) Additional deductions shall be allowed from taxable

income on account of any dividends received from any other

corporation but only to the extent that such dividends are

included in taxable income as returned to and ascertained by the

Federal Government. For tax years beginning on or after January

1, 1991, additional deductions shall only be allowed for amounts

included, under section 78 of the Internal Revenue Code of 1986

(Public Law 99-514, 26 U.S.C. § 78), in taxable income returned

to and ascertained by the Federal Government and for the amount

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