PA Inheritance & Estate Tax - Print Version
AUTHORS: RICHARD L. GROSSMAN and M. PAUL SMITH
1 Volume, Loose-Leaf
Published: June 2014, 6th Edition
(Previous Editions: 1961, 1971, 1986, 1993 and 2003)
Most recent supplement/update: 2023 supplement; released Dec. 2022; $139.00. Current subscriber price: $129.00.
Library of Congress Number: 93-72202
ALSO AVAILABLE IN A CD-ROM VERSION 978-0-9910771-2-0CD
“Pennsylvania Inheritance and Estate Tax by Grossman and Smith is an indispensable research tool and valuable guide for the general practitioner, estate specialist, trust officer, the judiciary, and anyone else concerned with interpreting the law relating to inheritance tax.
This 1000-page resource contains:
- The complete PA Inheritance and Estate Tax Act as amended;
- The latest case annotations;
- Very detailed discussion and expert analysis of most provisions of the Act;
- Revenue Department Rulings and Directives;
- Comparisons of the current Act with the 1961 and 1982 Acts;
- A Comprehensive Index;
- And a unique 23-page Overview and Timetable section that offers readers immediate answers to the simpler questions in this field.”
A STANDARD REFERENCE SOURCE…
Covers all law and procedures under current Inheritance and Estate Tax Act (1991) and prior laws and extensive amendments to Federal tax laws. Applies to all Pennsylvania estates.
Continued service through issuance of loose-leaf supplements will conveniently keep you abreast of future developments.
ACT 1991-22 • STATUTORY NUMBERING
All Pennsylvania estates, whether death occurred prior to December 13, 1982, or thereafter, are covered under this comprehensive treatise. The Sixth Edition sets forth the full text of the 1991 Inheritance and Estate Tax Act in bold face type, under the 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 UPDATED TEXT
The framework of Act 1991-22 is the basis for organizing the Sixth Edition (2014). The convenient format of coverage from previous editions has been retained and the exhaustive text commentary has been completely reviewed and updated to conform with the sections of the Inheritance and Estate Tax 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
Overview and Timetable
Comparative Statute Table
Table of Cases
I. Preliminary Provisions II. Transfers Subject To Tax III. Transfers Not Subject To 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