---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schJ/ptII"
level: "part"
label: "Part II"
heading: "Income in Respect of Decedents"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schJ-ptII"
sections_count: 2
---

# Part II — Income in Respect of Decedents

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter J — Estates, Trusts, Beneficiaries, and Decedents

## Sections

- [§691. Recipients of income in respect of decedents](/usc/26/691.md)
- [§692. Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death](/usc/26/692.md)