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 ?
If the decedent's adjusted basis in the property is less than the property's FMV on the decedent's date of death, the executor is allowed to allocate additional basis (basis increase) to certain assets that both are owned by the decedent at death and are acquired from the decedent.
Beneficiaries of a cash-basis decedent must claim all IRD when actually received unless the income was constructively received on the decedent's date of death.
The 36,352 estate tax decedents owned more than $225.
However, the flush language provides this provision does not apply to estates of decedents who die after December 31, 2012.
Decedents received intravenous fluids (35 [73%]), ORS (27 [56%]), both (20 [42%]), or neither (3 [9%]).
An itemized description and separate valuation of each item of property of the Decedent including homestead, if any; and the names and addresses of persons having possession thereof, is as follows:
The cause of death for the 8 percent of Medicare decedents in the CMHS who did not match to NCHS data is not known.
If the executor of the estate of a decedent who died in 2010 makes the section 1022 election, the executor will allocate the decedent's available GST exemption by filing Schedule R with Form 8939.
A personal representative will be required to file a Florida estate tax return for decedents who are required to file a federal estate tax return pursuant to F.
If the IRS receives more than one Form 8939 for the same decedent from multiple authorized filers attempting to allocate more than the allowable basis increase, it will similarly reject the filings and request a single Form 8939 signed by all persons within 90 days of the IRS notice.
This new rule will be effective for estates of decedents dying after 2009.