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- Title
Maximizing the Tax Deduction for Income in Respect of a Decedent.
- Authors
Oden, Debra H.; Sutherland, Ben
- Abstract
Discusses the tax deduction for beneficiaries of income in respect of decedent (IRD) in the U.S. Inclusion of IRD fair market value in the income tax return of a beneficiary; Definition of IRD under the U.S. Treasury Regulations section 1.691 (a-b); Information on several specific examples of compensation owed to a beneficiary due to decedent's death and treatment, including self-employment income; Details of the calculation of a federal tax deduction with IRD.
- Subjects
UNITED States; TAX deductions; INCOME in respect of decedent; BENEFICIARIES; FAIR value; TAX returns; INCOME; INHERITANCE &; transfer tax
- Publication
CPA Journal, 2005, Vol 75, Issue 9, p40
- ISSN
0732-8435
- Publication type
Article