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2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 37 - Apportionment of Death Taxes
3705 - Apportionment of Federal generation-skipping tax.

     § 3705.  Apportionment of Federal generation-skipping tax.
        Subject to the provisions of section 3701 (relating to power
     of decedent), the Federal generation-skipping tax shall be
     apportioned as provided by Federal law and, to the extent not
     provided by Federal law, shall be apportioned by analogy to the
     rules specified in section 3702 (relating to equitable
     apportionment of Federal estate tax).

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