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Fred, a calendar - year, cash - basis taxpayer who died in June of the current year, was entitled to receive a $ 1 0

Fred, a calendar-year, cash-basis taxpayer who died in June of the current year, was entitled to receive a $10,000 accounting fee that had not been collected before the date of death. The executor of Freds estate collected the full $10,000 in July of the current year. This $10,000 should appear in

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