Pennsylvania Inheritance and Estate Tax
Pennsylvania Inheritance and Estate Tax2003 Fifth Edition
AUTHORS: RICHARD L. GROSSMAN and M. PAUL SMITH
Published: December 2002, 5th Edition
(Previous Editions: 1961, 1971, 1986 and 1993)
Most recent supplement/update: 2008 supplement; released 7/08; $68.00
(Current Subscriber's Price: $54.50)
Library of Congress Number: 93-72202
ISBN: 1-887024-54-9
1 VOLUME, LOOSE-LEAF, PRICE: $169.00
A STANDARD REFERENCE SOURCE…
Covers all law and procedures under new 1991 and prior laws and extensive amendments to Federal tax laws. Applies to all Pennsylvania estates.
UP-TO-DATE
Continued service through issuance of loose-leaf supplements will conveniently keep you abreast of future developments.
NEW ACT 1991-22 • NEW STATUTORY NUMBERING
All Pennsylvania estates, whether death occurred prior to December 13, 1982, or thereafter, are covered under this comprehensive treatise. The 1993 and 2002 Revisions set forth the full text of the 1991 Act in bold face type, under the new statutory numbering (72 P.S. §§ 9101-9196), together with the comment of the Committee. This is followed by the respective section of the former 1982 and 1961 laws, and a fully annotated discussion of the smallest detail, outlining the similarities or changes brought about under the current Act, including the latest amendments, decisions, and Revenue Department Rulings and Directives, to give you in one large volume all the law and procedure under prior and current law, together with an introductory overview and timetable of the current Act, a comparative statute table between sections of the 1961 and 1982 Acts, and a derivation table between sections of the 1982 and 1991 Acts. Indispensable as an up-to-date research tool and valuable guide for the general practitioner, estate specialist, trust officers, the judiciary, and all others concerned with decedents' estates, in interpreting the current law.
THOROUGHLY REVISED AND UP-DATED TEXT
The framework of Act 1991-22 is the basis for organizing the new 1993 and 2002 Complete Text Revision. The convenient format of coverage has been retained and the exhaustive text commentary has been completely reviewed and up-dated to conform with the sections of the new Act, the extensive amendments to the Federal tax laws, and the current flow of decisions and Department of Revenue Rulings, to give you a most modern law and tax coverage. A new Table of Cases, Contents, and Cross-Reference Index complete the new revision of what should prove to be a valuable addition to your working estates practice library. Place your order TODAY!
SUMMARY OF CONTENTS
| Introduction Overview and Timetable Comparative Statute Table Derivation Table Table of Cases Cross-Reference Index |
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| I. | Preliminary Provisions |
| II. | Transfers Subject To Tax |
| III. | Transfers Not Subject Tax |
| IV. | Rate of Tax |
| V. | Valuation |
| VI. | Deductions |
| VII. | Payment of Tax |
| VIII. | Uniform Act on Interstate Compromise and Arbitration of Inheritance Taxes |
| IX. | Collection of Tax |
| X. | Refund of Tax |
| XI. | Disputed Tax |
| XII. | Entry Into Safe Deposit Box |
Repealer |
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