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" ... (B) the person who, by reason of the death of the decedent, acquires the right to receive the amount, if the right to receive the amount is not acquired by the decedent's estate from the decedent; or (C) the person who acquires from the decedent the... "
The Code of Federal Regulations of the United States of America - Page 103
1967
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United States Code, Volume 3

United States - 1953 - 1744 pages
...death or a prior period shall be included in the gross income, for the taxable year when received, of: t Income under section 722, exploration, discovery,...tangible property, patents, formulae, or processes, receives such right by reason of the death of the decedent or by bequest, devise, or inheritance from...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...366.) Taxable Years Taxable Years Taxable Years Beginning in 1943 Beginning in 1943 Beginning in 1943 acquired by the decedent's estate from the decedent;...distribution by the decedent's estate of such right. Sec. 126. (a) (2) Income in case of sale, etc. — If a right, described in paragraph (1), to receive...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...the right to receive the amount, if the right to receive the amount is not acquired by the decedents' estate from the decedent; or (C) the person who acquires...decedent's estate of such right. (2) INCOME IN CASE OP SALE, ETC. — If a right, described in paragraph (1), to receive an amount is transferred by the...
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Reports of the Tax Court of the United States, Volume 9

United States. Tax Court - 1948 - 1248 pages
...prior period shall be Included In the gross Income, for the taxable year when received, of : (A) tbe estate of the decedent, if the right to receive the...distribution by the decedent's estate of such right. *•*••• • (3) CHARACTER OF INCOME DETERMINED BY REFERENCE TO DECEDENT. — The right, described...
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The Code of Federal Regulations of the United States of America

1973 - 444 pages
...The amount of all items of gross income in respect of a decedent which are not properly ineludible in respect of the taxable period in which falls the...estate of such right. (2) Income in case of sale, etc. 11 a right, described In paragraph (1), to receive an amount is transferred by the estate of the decedent...
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The Code of Federal Regulations of the United States of America

2002 - 820 pages
...the right to receive the amount is not acquired by the decedent's estate from the decedent; or (3) The person who acquires from the decedent the right...distribution by the decedent's estate of such right. These amounts are included in the income of the estate or of such persons when received by them whether...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 748 pages
...the right to receive the amount is not acquired b; the decedent's estate from the decedent; or (3) The person who acquires from the decedent the right...inheritance, if the amount is received after a distribution b} the decedent's estate of such right. § 1.691(a)-3 • .use amounts are included In the in•ae...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 pages
...includible in respect of the taxable period in which falls the date of his death or a prior period shall be included in the gross income, for the taxable...distribution by the decedent's estate of such right. Sec. 126. (a) (2) Income in case of sale, etc.—If a right, described in paragraph (1), to receive...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 1

United States. Internal Revenue Service - 1964 - 744 pages
...the right to receive the amount is not acquired by the decedent's estate from the decedent; or (3) the person who acquires from the decedent the right...distribution by the decedent's estate of such right. Section 1.691 (a)-l(b) of the Income Tax Regulations defines the term "income in respect of a decedent,"...
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Reports of the Tax Court of the United States, Volume 20

United States. Tax Court - 1954 - 1158 pages
...death of the decedent, acquires the right to receive the amount, if the right to receive the amount la not acquired by the decedent's estate from the decedent;...distribution by the decedent's estate of such right was a member, did not end at his death and that no part of the partnership income for the period March...
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