Title

No Gain at Death: in the Context of an Installment Sale, Gain is NOT Triggered by the Grantor's Death - and the IRD Regime is NOT Applicable

Document Type

Article

Publication Title

Trusts and Estates

Publication Date

2010

Abstract

In the context of an installment sale, gain is not recognized at the time of the grantor's death, and the income in respect of a decedent regime, largely contained in Internal Revenue Code Section 691, cannot apply. The basis of these conclusions is discussed.

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