Income in Respect of Decedents

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Income in Respect of Decedents

Sections

• 1.691(a)-1
  § 1.691(a)-1 Income in respect of a decedent.
• 1.691(a)-2
  § 1.691(a)-2 Inclusion in gross income by recipients.
• 1.691(a)-3
  § 1.691(a)-3 Character of gross income.
• 1.691(a)-4
  § 1.691(a)-4 Transfer of right to income in respect of a decedent.
• 1.691(a)-5
  § 1.691(a)-5 Installment obligations acquired from decedent.
• 1.691(b)-1
  § 1.691(b)-1 Allowance of deductions and credit in respect to decedents.
• 1.691(c)-1
  § 1.691(c)-1 Deduction for estate tax attributable to income in respect of a decedent.
• 1.691(c)-2
  § 1.691(c)-2 Estates and trusts.
• 1.691(d)-1
  § 1.691(d)-1 Amounts received by surviving annuitant under joint and survivor annuity contract.
• 1.691(e)-1
  § 1.691(e)-1 Installment obligations transmitted at death when prior law applied.
• 1.691(f)-1
  § 1.691(f)-1 Cross reference.
• 1.692-1
  § 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death.