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Income in respect of a decedent (section 691)

Author: Alan S Acker; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management, [2017]- ©2017-
Series: Tax management portfolios, 862-4th.
Edition/Format:   Continually updated resource : Updating loose-leaf : 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: Online version:
Acker, Alan S., 1953-
Income in respect of a decedent (section 691).
Arlington, VA : Tax Management, [2010]-
(OCoLC)60426095
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Alan S Acker; Tax Management Inc.,
ISBN: 9781633591738 1633591735
OCLC Number: 985123837
Notes: Kept up to date with replacement pages.
"This portfolio revises and supersedes 862-3rd T.M."
Description: volumes (loose-leaf) ; 28 cm.
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 --
Table of worksheets.
Series Title: Tax management portfolios, 862-4th.
Responsibility: by 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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