Document Type
Article
Publication Title
Trusts & 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.
Recommended Citation
Mitchell M. Gans and Douglas J. Blattmachr,
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, 149 34
(2010)
Available at: https://scholarlycommons.law.hofstra.edu/faculty_scholarship/1050