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Income In Respect Of A Decedent (IRD)

This term denotes income that somebody who has died would have paid taxes on if he or she had continued to live. The taxes are paid instead by the decedent's estate or beneficiary. In the context of employee stock options, this includes any income tax from the exercise of the options in addition to any estate tax attributable to the value of the options. For more on this topic, see the section Life Events: Death Taxes.

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