PA Inheritance & Estate Tax - Print Version

Bisel Publishing


1 Volume, Perfect bound, soft cover.
Published: February 2024, Seventh Edition
(Previous Editions: 1961, 1971, 1986, 1993, 2003, 2014)
Most recent supplement/update: N/A

Library of Congress Number: 93-72202
ISBN: 979-8-9858848-4-5

Note that, as part of their subscription, subscribers also have access to a downloadable PDF, and starting about March 2024, an eBook of this title. 



Pennsylvania Inheritance and Estate Tax by Eric Ladley 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.”

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 supplements and revisions will conveniently keep you abreast of future developments.

All Pennsylvania estates, whether death occurred prior to December 13, 1982, or thereafter, are covered under this comprehensive treatise. The Seventh 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.

The framework of Act 1991-22 is the basis for organizing the Seventh Edition (2024). 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!


    Overview and Timetable
    Comparative Statute Table
    Derivation Table
    Table of Cases
    Cross-Reference Index
    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