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45 chapters · 845 sections in this title.
20 Pa.C.S. § 3701 Power of decedent
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A testator, settlor, donor or possessor of any appropriate power of appointment may direct how the Federal estate tax or the Federal generation-skipping transfer tax due because of his death, including interest and penalties, shall be apportioned or may grant a discretionary powe…
20 Pa.C.S. § 3702 Equitable apportionment of Federal estate tax
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(a) General rule.--Subject to the provisions of section 3701 (relating to power of decedent), the Federal estate tax shall be apportioned equitably among all parties interested in property includible in the gross estate for Federal estate tax purposes in proportion to the value o…
20 Pa.C.S. § 3703 Apportionment of Pennsylvania inheritance tax
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The Pennsylvania inheritance tax shall be apportioned as provided in Article XXI of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. (Dec. 16, 1992, P.L.1163, No.152, eff. imd.)
20 Pa.C.S. § 3704 Apportionment of Pennsylvania estate tax
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The Pennsylvania estate tax shall be apportioned in the same manner as the Federal estate tax.
