Income in Respect of a Decedent
- ISBN-10
- 155871720X
- ISBN-13
- 9781558717206
- Category
- Decedents' estates
- Language
- English
- Author
- Alan S. Acker
Description
"... 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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