Section 155.28 - Capital stock value methods-fixed formula (a)Prior methods inapplicable. The LLC will be required to explain any.The Property and Payroll Factors are no longer used in the calculation of the Philadelphia Apportionment percentage. In tax year 2003, "D" sold a segment of his business that resulted in a huge capital gain. Please fill out this field. Investing. Investing. DO-NOT-RESUSCITATE ORDER. Both taxes are calculated using a statutory fixed formula, explained in detail in the PA Corporation Tax Booklet (CT-1). Special distributions, including special capital gains distributions, are not included in the calculation. The University of Phoenix is an online college that is accredited, affordable, and has degrees that align to careers. There were no shares of preferred stock outstanding during any of the periods above indicated.