11 results for "691"

§ 1.691(a)-1

Income in respect of a decedent.

§ 1.691(a)-2

Inclusion in gross income by recipients.

§ 1.691(a)-3

Character of gross income.

§ 1.691(a)-4

Transfer of right to income in respect of a decedent.

§ 1.691(a)-5

Installment obligations acquired from decedent.

§ 1.691(b)-1

Allowance of deductions and credit in respect to decedents.

§ 1.691(c)-1

Deduction for estate tax attributable to income in respect of a decedent.

§ 1.691(c)-2

Estates and trusts.

§ 1.691(d)-1

Amounts received by surviving annuitant under joint and survivor annuity contract.

§ 1.691(e)-1

Installment obligations transmitted at death when prior law applied.

§ 1.691(f)-1

Cross reference.