Subjgrp 12. income in respect of decedents
- § 1.691(a)-1 - Income in respect of a decedent.
- § 1.691(a)-2 -
- § 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.