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Investments glossary

Income in Respect of a Decedent (IRD)


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Quotes of the day:

Love cannot endure indifference. It needs to be wanted. Like a lamp, it needs to be fed out of the oil of another\'s heart, or its flame burns low.

— Henry Ward Beecher

Income in respect of a decedent (IRD) refers to untaxed income that a decedent had earned or had a right to receive during his or her lifetime. IRD is taxed to the individual beneficiary or entity that inherits this income.

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