income in respect of decedents
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.691(a)-1 Income in respect of a decedent.
- § 1.691(a)-2 Inclusion in gross income by recipients.
- § 1.691(a)-3 Character of gross income.
- § 1.691(a)-4 Transfer of right to income in respect of a decedent.
- § 1.691(a)-5 Installment obligations acquired from decedent.
- § 1.691(b)-1 Allowance of deductions and credit in respect to decedents.
- § 1.691(c)-1 Deduction for estate tax attributable to income in respect of a decedent.
- § 1.691(c)-2 Estates and trusts.
- § 1.691(d)-1 Amounts received by surviving annuitant under joint and survivor annuity…
- § 1.691(e)-1 Installment obligations transmitted at death when prior law applied.
- § 1.691(f)-1 Cross reference.
- § 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the…
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