法律词汇 income in respect of a decedent的英文解释

Income earned by a person, but not collected before death.

• This income is included in the decedent’s gross estate for estate-tax purposes. For income-tax purposes, it is taxed to the estate or, if the estate does not collect the income, it is taxed to the eventual recipient. — Abbr. IRD. [Cases: Internal Revenue 4035–4039; Taxation 1024. C.J.S. Internal Revenue §§ 435–439, 457–461; Taxation §§ 1710–1712.]

词条贡献者

法律翻译Kelly，毕业于美国顶尖的高级翻译学院，专注翻译各类与消费者产品责任纠纷有关的法律文件。