G&L, 2009), 918.03. 54 AFTR 2d 84-5072, 735 F2d 704, 84-1 USTC 99505 (CA-2, 1984). 63 Pennsylvania Personal Income Tax Guide (03/06). 64 See e.g., Cleveland Browns Transportation LLC, TSB-A-06(8)S, 03/06/06 (sales of transportation services to an operating entity by its wholly owned and income tax disregarded LLC were recognized f