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Home→Tags Inheritance Tax - Page 4 << 1 2 3 4 5 >>

Tag Archives: Inheritance Tax

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IRA is not “Exempt from Federal Estate Tax” by Reason of Unified Credit

Individual retirement account of decedent over the age of 59-1/2 held to be taxable because the applicable of the federal estate tax unified credit, which excluded estate of $5,250,000 from federal estate tax, did not make account “exempt from Federal … Continue reading →

Posted in Opinions | Tagged 72 P.S. §9111(r), Federal estate tax, Individual retirement account, Inheritance Tax

Inheritance Tax Deductions for Medical Expenses

According to a recent notice from the Governor’s office (“Regulatory Agenda,” 45 Pa.B. 4063 (7/25/2015)), the Department of Revenue will be promulgating an amendment to remove 61 Pa.Code § 93.101, on the deductibility of medical expenses covered by insurance, because the … Continue reading →

Posted in News, Rules and Regs. | Tagged Inheritance Tax

Dept. of Revenue Confirms Same-Sex Marriages

Posted on March 2, 2015 by Daniel EvansOctober 13, 2020

Not sure why this was necessary, but the Pa. Department of Revenue has issued a bulletin confirming that same-sex marriages will be recognized for inheritance tax and realty transfer tax purposes following the decision in Whitewood v. Wolf, 992 F. … Continue reading →

Posted in News | Tagged Inheritance Tax, Marriage, Realty transfer tax

Updated Inheritance Tax Forms

Posted on January 20, 2015 by Daniel EvansJuly 5, 2015

The Pennsylvania Department of Revenue has announced the release of new inheritance tax forms designed to “enhance processing efficiency.”  Tax Update, No. 177 (Dec. 2014/Jan. 2015). According to the Department: The newly designed form has revised Ovals 4 through 11 … Continue reading →

Posted in Forms, News | Tagged Inheritance Tax, REV-1500

Reallocation of Inheritance Tax with Charitable Beneficiaries

Direction in will that all estate, inheritance, and other death taxes be paid “out of and charged against my estate” was insufficient to overcome statutory direction that inheritance tax be paid from shares of estate subject to tax, so objection … Continue reading →

Posted in Opinions | Tagged 15 Pa.C.S. 5547, 72 P.S. §9111 (c)(1), 72 P.S. §9144(f), Charitable beneficiary, Inheritance Tax

The Inheritance and Estate Tax Act — Part XII

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved.  (Article XXI of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, No. 2, added by Act of Aug. 4, 1991, P.L. 97, No. 22, as amended.) — … Continue reading →

The Inheritance and Estate Tax Act — Part XI

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved.  (Article XXI of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, No. 2, added by Act of Aug. 4, 1991, P.L. 97, No. 22, as amended.) — DISPUTED … Continue reading →

The Inheritance and Estate Tax Act — Part X

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved.  (Article XXI of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, No. 2, added by Act of Aug. 4, 1991, P.L. 97, No. 22, as amended.) — REFUND … Continue reading →

The Inheritance and Estate Tax Act — Part IX

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. (Article XXI of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, No. 2, added by Act of Aug. 4, 1991, P.L. 97, No. 22, as amended.) — … Continue reading →

The Inheritance and Estate Tax Act – PART VIII

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. (Article XXI of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, No. 2, added by Act of Aug. 4, 1991, P.L. 97, No. 22, as amended.)  — … Continue reading →

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