HomeMy WebLinkAbout11-01-78
~
-c
Z
-c
>11I
..I::>>
>%
~~
%11I
~<<
Lu..
00
:E;"
..%
..II
~ -c..
. 11I<<
_ .-c
... % L
., j III
& 2: Q
U 0
II: U
"-
"- t-
Z
III
.... ::E
"- t-
Ol
UI
> "-
!
II:
0
.: -c
Ol '>- 2:
:) <<
Il:~ 0
t- ""'" u..
~ "
f. "
;. .. ~ .......
,.. %
-, \.-.. III
Q
-+ 1&1
'. U
.... 1&1
Q
'"
:)
....
~
....
'"
....
z
:)
o
u
u
~
....
z
W
Q
W
U
W
Q
lL
o
W
U
~
o
z
Q.
::t
..
..
c .
---:IE
:=i
e-a
..a.
~-=
)-oW
....u
zii:
Q:)lL
wao
~-I )(
-1<<
Q.~t:o-
~-I~
Uo~
z.... ....
~'" -
....~ID
w ~ ::I:
~lL~
~.
f
UI
::E
oC
z
.~
.
!
-
.
i
.
<<
o
..
Vi
o
L
1&1
Q
"
%
>
~
i
~
~
o
oC
~
';
.4.
. ,)
"
>-
t-
U
...
,.---""'
.......
i
-.)
.."
o
o
o
l-
e
III
.J
m
i=
u
o III
.... 8 j
o
u
o
z
oC(
o
UI
:J
II:
U
U
oC(
t-
Ol
UI
II: ..I
~ ~
z 0
- t-
III
'"
III
II:
o
o
oC
z
o
j:
:)
t-
j:
en
Z
::::
:0:.
~
m
. '-
i......I...
.. .~ I
I" Ii
~. )
'.
"
)
.-t..
\"
..,.
""~~";~
...
~ '."''',
;"' ~,
.~-
r"
-1
-<-w'~
1 ~.
i..
"'".
<.:.'
,"~. 'J\-..
SECTION 742 OF THE INHERITAHCE
AND ESTATE TAX ACT OF 1961.
A report is required on:
1) Joint Savings Accounts
2) Joint Checking Accounts
3) Truat Accounts
4) Joint investment accounts, such as
certlfi cates of deposit, share accounts,
and 10 forth.
5) Accounts held by husband and wife
and third parties.
"When money is deposited or invested in a financial
institution located in Pennsylvania in the names of two or
more persons other than husband and wife or in the name of a
person or persons in trust for another or others and one of the
parties to the deposit or investment shall die, it shall be the
duty of the financial Institution within ten (10) days after
knowledge of the death to notify the Department of Revenue
thereof giving the name of the deceased person, the date of
the creation of the joint or trust deposit or investment, the
amount invested or on deposit at the date of death with the
financial institution and the name and addre.. of the
survivor or survivors to the account. No notification shall
be required in regard to such account when the deposit at
the time of death does not exceed three hundred dollars
($3)0)." (Emphasis added).
No report is required on:
n Husband and wife accounts.
2) Joint accounts with a balanteunder $3>0.00
3) Accounts held by the decedent individually.
- ,..
-.:--