title: Death and taxes are more than just a certainty.
abstract: This article discusses a tax provision referenced under Internal Revenue Code Section 691(a) known as "Income in Respect of a Decedent" (IRD) and includes many circumstances applicable to physicians. "IRD" refers to income that accrued to the decedent but was not included in taxable income.
authors.affiliation: blau@mediqus.com
authors.forename: J M
authors.initials: JM
authors.lastname: Blau
mesh_terms: D006801:Humans; D007183:Income Tax; D007449:Investments; D010820:Physicians; D014481:United States; D014918:Wills