Income in respect of a decedent (section 691) [electronic resource] / Alan S. Acker, Esq. (Carlile Patchen and Murphy, LLP, Columbus, Ohio).
" ... 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 o...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2010]-
|
| Series: | Tax management portfolios ;
862-4th. |
| Subjects: |
Internet
Law Students, Faculty, and Staff (via Bloomberg Law)Law - Electronic Resources
| Available |