Section 7602.6 - Interest in unincorporated entities(a) Except as set forth in subsection (b), for purposes of this article, a corporation's interest in an entity which is not a corporation shall be considered a direct ownership interest in the assets of the entity rather than an intangible interest.(b) Subsection (a) does not apply to a corporation's interest in an entity described in section 601(a)(B)(1) or (2) of the definition of "corporation."1971, March 4, P.L. 6, No. 2, art. VI, § 602.6, added 2002, June 29, P.L. 559, No. 89, § 19, effective 7/1/2002. Amended 2002, Dec. 30, P.L. 2080, No. 232, § 1, imd. effective.