irs.gov Internal Revenue Service: Publication 559 -- Tax Forgiveness irs.gov IRS: Publication 559-Survivors, Executors and Administrators if at all Survivors, Executors and Administrators http://www.irs.gov/publications/p559/ar02.html Income in respect of a decedent Income in respect of a decedent Internal Revenue Service: Publication 559 - Main Content IRS: Publication 559 Internal Revenue Service: Publication 559 Internal Revenue Service: Publication 559