Blau Jm
Abstract
This article discusses a tax provision referenced under Internal Revenue Code Section 691(a) known as "Income in Respect of a Decedent" (IRD) and includes many circumstances applicable to physicians. "IRD" refers to income that accrued to the decedent but was not included in taxable income.
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This article discusses a tax provision referenced under Internal Revenue Code Section 691(a) known as "Income in Respect of a Decedent" (IRD) and includes many circumstances applicable to physicians. "IRD" refers to income that accrued to the decedent but was not included in taxable income.
Key concepts: Taxable income, Internal revenue, Certainty, Actuarial science, Revenue, Income tax, Gross income, Section (typography)