What are deductions in respect to a decedent?

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We have discussed Income with Respect to a Decedent (IRD) at length, see for example What counts as Income in Respect to a Decedent? IRD has a counterpart, the Deduction in Respect to a Decedent (DRD). DRD applies to expenses that were incurred before death but not paid. IRC 691(b) allows a deduction or credit for an enumerated list of items that conspicuously excludes items such as alimony payments, charitable contributions, and business or investment losses but does contain business expenses, interest, taxes, expenses of producing nonbusiness income and depletion.

See also: What are Income in Respect of a Decedent (IRD) and the IRD deduction
Tax advantages of making charitable contributions with IRD (Income in Respect to a Decedent)
Oden & Sutherland. Income in Respect of a Decedent (IRD) Maximize the Deduction

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