decedent


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decedent

/de·ce·dent/ (dĕ-se´dent) a person who has recently died.

decedent

A dead person
References in periodicals archive ?
However, the general rule is inapplicable to a "transfer to a person pursuant to the right of such person to receive such amount by reason of the death of the decedent or by bequest, devise, or inheritance from the decedent" (Sec.
Because almost 99 percent of all returns for decedents who die in a given year are filed by the end of the second calendar year following the year of death, and because the decedent's age at death and the length of time between the decedent's date of death and the filing of an estate tax return are related, it was possible to predict the percentage of unfiled returns within age strata.
section] 6166, and Refunds --A personal representative of an estate of a decedent who died prior to January 1, 2005, may have made an election pursuant to I.
Household members of 33 (69%) health facility decedents and 30 (81%) community decedents reported receiving information about cholera after the outbreak started.
Wherefore, the Distributee(s) of this estate shall be entitled to distribution of the property identified without the necessity of an order of the Court and other proceeding, upon furnishing a copy of this Affidavit, certified by the Clerk, to any person owing any money, having custody of any property, or acting as registrar or transfer agent of any evidence of interest, indebtedness, property of right of the Decedent.
The extent to which the decedent and those operating the business handled tenant repair requests and complaints.
The children began to be concerned about potential liability for the real estate after a lawsuit was filed against the decedent when a dump truck going to the quarry was involved in an accident resulting in significant injuries and bullets were found in a campsite at the decedent's rural property that also contained a large waterfall and picnic facilities.
The credit for prior transfers allows the personal representative to claim a credit against the decedent's federal estate tax liability for federal estate taxes which were paid in another estate in which the current decedent was a beneficiary.
The 1976 carryover basis rules allowed an executor to treat the basis of the decedent's property as its market value on the date the decedent or the last preceding owner acquired it if the basis was unknown (former Sec.
645 also provided that a trust that was treated as owned by the decedent under Sec.
The general rule is that property acquired from a decedent dying after December 31, 2009, should be treated as if the property had been acquired by gift, and the basis of the person acquiring the property should equal the lesser of the adjusted basis of the decedent's property or the FMV of the property at the date of the decedent's death (Sec.
The available evidence demonstrates that the subject killed the decedent unintentionally, by accident and misfortune, and that his actions were committed in the heat of passion upon a sudden combat or upon a sudden and sufficient provocation,'' Yochelson wrote.