 ... (A) the estate of the decedent, if the right to receive the amount is acquired by the decedent's estate from the decedent; (B) the person who, by reason of the death of the decedent, acquires the right to receive the amount, if the right to receive...  Internal Revenue Cumulative Bulletin - Page 251by United States. Internal Revenue Service - 1975Full view - About this book
 | United States - Law - 1953 - 1744 pages
...included in the gross income, for the taxable year when received, of: (B) the person who, by reason of the death of the decedent, acquires the right to...distribution by the decedent's estate of such right. (2) Income in case of sale, etc. If a right, described in paragraph (1) , to receive an amount is transferred... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...Beginning in 1943 acquired by the decedent's estate from the decedent; (B) the person who, by reason of the death of the decedent, acquires the right to...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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...receive the amount is acquired by the decedent's estate from the decedent; (B) the person who, by reason of the death of the decedent, acquires the right to...right to receive the amount is not acquired by the decedents' estate from the decedent; or (C) the person who acquires from the decedent the right to... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...receive the amount is acquired by the decedent's estate from the decedent; (B) the person who, by reason of the death of the decedent, acquires the right to...right to receive the amount is not acquired by the decedents' estate from the decedent; or (C) the person who acquires from the decedent the right to... | |
 | Administrative law - 1976 - 536 pages
...the amount is acquired by the decedent's estate from the decedent; . (B) The person who, by reason of the death of the decedent, acquires the right to...distribution by the decedent's estate of such right. (2) Income in case of sale, etc. If a right, described In paragraph (1), to receive an amount Is transferred... | |
 | Administrative law - 1970 - 438 pages
...receive the amount is acquired by the decedent's estate from the decedent; (B) The person who, by reason of the death of the decedent, acquires the right to...distribution by the decedent's estate of such right. (2) Income in case of sale, etc. If a right, described in paragraph (1), to receive an amount Is transferred... | |
 | Administrative law - 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... | |
 | Administrative law - 2000 - 792 pages
...receive the amount is acquired by the decedent's estate from the decedent; (2) The person who, by reason of the death of the decedent, acquires the right to...acquired by the decedent's estate from the decedent; or (3) The person who acquires from the decedent the right to receive the amount by bequest, devise, or... | |
 | Administrative law - 1995 - 738 pages
...receive the amount is acquired by the decedent's estate from the decedent; (2) The person who, by reason of the death of the decedent, acquires the right to...acquired by the decedent's estate from the decedent; or (3) The person who acquires from the decedent the right to receive the amount by bequest, devise, or... | |
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