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Income In Respect Of A Decedent (IRD)
Income items and deductible obligations that would have been receivable or payable by the decedent had he lived and that are received or paid by his estate or successors to the property. Such items have the same tax consequences to the estate or successors when received or paid, and retain the same characteristics they would have had in the hands of the decedent.
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Income In Respect Of A Decedent (IRD) 
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