Access Bloomberg BNA Tax & Accounting's expert-written analysis and news on income in respect of decedent. Find practical research on this topic, such as purpose and development of the IRD scheme, deductions in respect of a decedent, deduction for Federal estate tax (Section 691), definition of IRD in the compensation area, and more. Access Bloomberg BNA Tax & Accounting's detailed analysis, practice tools, client letters, source documents, and working papers to help you with any transaction.