Introduction to the Income Tax Issues of a Decedent, the ...
Introduction to the Income Tax Issues of a Decedent, the Estate and the Survivors I. Decedent's Final 1040: Filing Requirements, Includible Income and Allowable Deductions A. Filing Requirements 1. At the time of a person's death the individual ceases to exist as a "taxable entity." 2. As a result of death a newly created "taxable entity" comes ... ................
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