Income in respect of decedent

{
  "id": "MLC-T-LAW-002567",
  "term": "Income in respect of decedent",
  "field": "Law",
  "definition": "Gross income that a deceased person was entitled to receive but had not yet received at the time of their death. This income is not included in the decedent's final income tax return but is instead reported by the estate or beneficiary who receives it. Examples include unpaid salary, deferred compensation, or interest accrued but not paid before death.",
  "url": "https://mlchart.com/terminology/law/income-in-respect-of-decedent/"
}