Avoiding Recognition of Gain in Disposing of IRD Assets

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T00:40:36.000
dc.date.accessioned 2020-06-29T22:53:21Z
dc.date.available 2020-06-29T22:53:21Z
dc.date.embargo 2017-10-30
dc.date.issued 2002-11-29
dc.description.abstract <p>Handling and disposing of assets producing income in respect of decedent to avoid recognition of gain has long posed a problem. With items of income in respect of decedent, income uncollected at death is later subjected to income taxation to someone other than the decedent, for example, an estate, heir or beneficiary. If income in respect of decedent items are distributed by the estate, the items generally remain subject to income tax and are not subject to the trust rules allowing a deduction for amounts paid or credited to a beneficiary.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol13/iss23/1/
dc.identifier.articleid 1658
dc.identifier.contextkey 10971345
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol13/iss23/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3090
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol13/iss23/1/AgLawDigest_v13n23_01.pdf|||Fri Jan 14 17:49:32 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Avoiding Recognition of Gain in Disposing of IRD Assets
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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