 ... (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. Tax Court - Government publications - 1972 - 942 pages
...received, of: • ••••*• (C) the person who acquires from the decedent the right to receive Hie amount by bequest, devise, or inheritance, if the...distribution by the decedent's estate of such right. • ••••*• (3) CHARACTER or INCOME DETERMINED BY REFERENCE TO DECEDENT.— The rislit, described... | |
 | Administrative law - 1975 - 550 pages
...amount is acquired by the decedent's estate from the decedent; (B) The person who, by reason of th« death of the decedent, acquires the right to receive...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 - 1975 - 528 pages
...from the decedent; (B) The person who, by reason of th« death of the decedent, acquires the right te receive the amount, if the right to receive the amount...distribution by the decedent's estate of such right. (2) Income in case o/ sale, etc. If a right, described in paragraph (1), to receive an amount is transferred... | |
 | Administrative law - 1966 - 404 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 - 1970 - 428 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 - 1967 - 416 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 - 1968 - 404 pages
...receive the amount is acquired by the decedent's estate from the decedent; rifh , who> by reason of e death of the decedent, acquires the right to receive...is not acquired by the decedent's estate from the decedentor ' (3) The person who acquires from the decedent the right to receive the amount by bequest,... | |
 | Administrative law - 1973 - 532 pages
...receive the amount Is acquired by *e 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 decedent'. estate from the decedent; or (O) The person who acquires from the decedent the light to... | |
 | United States. Tax Court - Taxation - 1983 - 1250 pages
...computation of distributable net income. Petitioner and the estate applied the distribution rules of bequest, devise, or inheritance, if the amount is...distribution by the decedent's estate of such right. '"Sec. 691(aX2), which requires income to be recognized upon the "transfer" of a right to receive income... | |
 | Administrative law - 1987 - 948 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...receive the amount by bequest, devise, or inheritance, it the amount is received after a distribution by the decedent's estate of such right. These amounts... | |
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