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Decedents Final Return
Disposition of Business Interests
9 other sections not shown
5th Cir adjusted administration expenses aff'd agreement allocated amount annuity apply assets B's basis beneficiary's basis benefits capital gains cash ciary claims community property corporation Course Handbook date of death death taxes decedent decedent's death decedent's estate depreciation determined disposition Distributable Net Income distributed to beneficiaries distribution rules dividends domicile election employee erty estate distributions estate tax return estate's basis estates and beneficiaries executor exercise fair market value federal estate tax fees fiduciary accounting filed gain or loss Gift Tax gross estate gross income income tax Income Tax Consequences income tax return installment interest legatees marital deduction option price ordinary income paid payable payment pecuniary Practising Law Institute principal probate prop purchase received redemption residuary restricted stock SCHEDULE specific bequest statute Subchapter surviving spouse tate Tax accounting taxable income tion transfer Trust accounting Trust law Uniform Probate Code