An example of income in respect to a decedent (IRD)for a cash method of accounting taxpayer is

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Income in Respect of a Decedent (IRD) refers to income that was earned by a deceased person before their death but was not received until after their death. All the options listed (interest earned but not received, salary earned but not received, and gain from an installment sale entered into before death) fit this definition, as they are all types of income that the decedent earned but did not receive before passing away.

An Example of Income in Respect to a Decedent (IRD)for