 ... (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 - Pagina 251de United States. Internal Revenue Service - 1975Vizualizare completă - Despre această carte
 | United States - 1953 - 1744 pagini
...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 - 1944 - 1286 pagini
...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. Joint Committee on Internal Revenue Taxation - 1944 - 336 pagini
...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 deceden^.; or (C) the person who acquires from the decedent the right to... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pagini
...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 - 1946 - 428 pagini
...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... | |
 | 1976 - 536 pagini
...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... | |
 | 1970 - 438 pagini
...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... | |
 | 2002 - 820 pagini
...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... | |
 | 2000 - 792 pagini
...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... | |
 | 1995 - 738 pagini
...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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