Course Information

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Income in Respect of a Decedent
Author: Gary L. Maydew, Ph.D., CPA

Description:
Income in respect of a decedent (IRD) is income that was not taxed on the decedent’s final income tax return due to the method of accounting used by the decedent.

This course provides coverage of legislative, administrative and judicial decisions governing income in respect of a decedent. It is designed to provide practitioners with detailed information on how income in respect of a decedent is taxed, the income tax basis of property that constitutes income in respect of a decedent, and a discussion of tax planning techniques to minimize the impact of income in respect of a decedent.

Upon completion of the course, the tax professional will be able to:

  • Describe how the tax code and regulations define IRD
  • Discuss the regulations that cover IRD
  • List the various types of IRD
  • Compute the deduction attributable to IRD
  • Describe tax planning strategies to minimize the impact of IRD

Course Details:
Price:  $34.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
CTEC course number:  1075-CE-9734
Course was last updated on:  10/26/10
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
CFP® (Accepted by the CFP Board) 1.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
CTEC Federal 2.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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