 | United States - Law - 1953 - 1744 pages
...the right to receive the amount is not acquired by the decedent's estate from the decedent; or (C) red by regulations prescribed by the Commissioner...showing the number and amount of such obligations ow (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
...the right to receive the amount is not acquired by the decedent's estate from the decedent ; or (C) the person who acquires from the decedent the right...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
...the 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...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...the 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...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... | |
 | Administrative law - 1966 - 396 pages
...of a decedent shall be included in the gross income, for the taxable year when received, of— (1) The estate of the decedent, if the right to receive...income by use of the cash receipts and disbursements method. (b) The application of paragraph (a) of this section may be illustrated by the following examples,... | |
 | Administrative law - 1960 - 880 pages
...of a decedent shall be included in the gross income, for the taxable year when received, of — (1) The estate of the decedent, if the right to receive...income by use of the cash receipts and disbursements method. (b) The application of paragraph (a) of this section may be illustrated by the following examples,... | |
 | Administrative law - 1997 - 732 pages
...respect of a decedent shall be included in the gross income, for the taxable year when received, of: (1) The estate of the decedent. If the right to receive...are included In the Income of the estate or of such persone when received by them whether or not they report income by use of the cash receipts and disbursements... | |
 | Administrative law - 1967 - 408 pages
...of a decedent shall be included in the gross income, for the taxable year when received, of — (1) The estate of the decedent, if the right to receive...distribution by the decedent's estate of such right. § 1.691(ab3 These amounts are included In the Income of the estate or of such persons •when received... | |
 | Administrative law - 1977 - 568 pages
...the right to receive the amount is not acquired by the decedent's estate from the decedent; or (C) The person who acquires from the decedent the right...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... | |
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... (B) The person who, by reason of the death of the decedent, acquires the right to receive the amount, if the right to receive the amount is not acquired by the decedent's estate from the decedent; or... 
