In this appeal from an order of the Board of Finance and Revenue (Board), Taxpayer Schering-Plough Healthcare Products Sales Corp., asks us to determine, inter alia, whether it is exempt from the Pennsylvania corporate net income tax by virtue of P.L. 86-272, codified at 15 U.S.C. §§ 381-84 (hereinafter P.L. 86-272), for the 1993 taxable year. For the reasons that follow, we...
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