Income in Respect of Decedents

Income in Respect of Decedents

In Legislation

Income in Respect of Decedents in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter J, Part II

The current, permanent, in-force federal laws regulating income in respect of decedents are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter J, Part II. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including income in respect of decedents) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including income in respect of decedents) by chapter and subchapter.