26 CFR Topic
income in respect of decedents
June 25, 2020
§
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 contract
§
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 United States upon death
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