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Category Archives: SCINs
Death-Terminating Installment Notes Held to Generate Taxable Income
The Court of Appeals for the 8th Circuit, affirming the decision of a divided Tax Court, has found that installment notes which terminate upon the death of the obligee generate taxable income to his estate. Frane v. Commissioner, 93-2 USTC … Continue reading
Posted in Federal Income Tax, Installment Reporting, SCINs
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