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What does D stand for?

D stands for Decedent (IRB)

This definition appears very frequently

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Other Resources:
We have 1 other meaning of D in our Acronym Attic

Samples in periodicals archive:

2036 where the decedent is to receive a payment (or an increased payment) after the death of another beneficiary who is receiving an annuity or other payment at the time of the decedent's death.
Kimbell Case Background The Kimbell appeal arose after the District Court granted a summary judgment for the IRS and denied the taxpayer's summary judgment request over the issues of whether or not the transfer of property to an FLP formed two months prior to death, in exchange for partnership interests, was for full and adequate consideration and whether or not the decedent had retained control under IRC Sec.
2036(a), a decedent's gross estate includes the value of any interest in property of which the decedent had made a transfer during life to the extent the decedent retained certain rights in that property unless the transfer is a bona fide sale for full and adequate consideration (the bona fide sale exception).
United States that, for estate tax purposes, the value of a stream of lottery payments due to a decedent must be based on the annuity valuation tables in IRC section 7520 without a discount for lack of marketability.