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Treasury Regulations · 26 CFR Part 1

Income in respect of decedents (§§ 1.691(a)-1 to 1.692-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.691(a)-1 Income in respect of a decedent.
  2. § 1.691(a)-2 Inclusion in gross income by recipients.
  3. § 1.691(a)-3 Character of gross income.
  4. § 1.691(a)-4 Transfer of right to income in respect of a decedent.
  5. § 1.691(a)-5 Installment obligations acquired from decedent.
  6. § 1.691(b)-1 Allowance of deductions and credit in respect to decedents.
  7. § 1.691(c)-1 Deduction for estate tax attributable to income in respect of a decedent.
  8. § 1.691(c)-2 Estates and trusts.
  9. § 1.691(d)-1 Amounts received by surviving annuitant under joint and survivor annuity contract.
  10. § 1.691(e)-1 Installment obligations transmitted at death when prior law applied.
  11. § 1.691(f)-1 Cross reference.
  12. § 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death.