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Income in respect of a decedent (section 691)

Author: Alan S Acker; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management, [2010]-
Series: Tax management portfolios, 862-4th.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... discusses the scheme for taxing "income in respect of a decedent" (IRD). The IRD scheme is intended to eliminate, as much as possible, the consequences of death on the operation of the income tax laws. It accomplishes this goal largely by preventing the basis step-up rule from operating on a decedent's receivables in situations where income tax forgiveness would be inappropriate. IRD has been defined as the  Read more...
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Additional Physical Format: Print version:
Acker, Alan S., 1953-
Income in respect of a decedent (section 691).
Arlington, VA : Tax Management, [2017]-
(OCoLC)985123837
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Alan S Acker; Tax Management Inc.,
OCLC Number: 60426095
Description: 1 online resource
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Underlying concept --
Purpose and historical development of IRD scheme --
Identifying items of IRD --
Determining the taxable recipient and the time, character, and amount of IRD --
Deductions in respect of a decedent --
Deduction for federal estate tax--[section] 691(c) --
Particular receivables as constituting IRD receivables --
Open issues --
Planning for IRD --
Working papers.
Series Title: Tax management portfolios, 862-4th.
Responsibility: Alan S. Acker, Esq. (Carlile Patchen & Murphy, LLP, Columbus, Ohio).

Abstract:

" ... discusses the scheme for taxing "income in respect of a decedent" (IRD). The IRD scheme is intended to eliminate, as much as possible, the consequences of death on the operation of the income tax laws. It accomplishes this goal largely by preventing the basis step-up rule from operating on a decedent's receivables in situations where income tax forgiveness would be inappropriate. IRD has been defined as the amounts to which the decedent was entitled as gross income."

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Linked Data


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