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Which one of the following statements concerning the consequences of income being classified as income in respect of a decedent is true? A. It receives

Which one of the following statements concerning the consequences of income being classified as "income in respect of a decedent" is true? A. It receives no step-up in basis upon the decedent's death. B. It is all treated as ordinary income to recipient. C. It must be included in the decedent's final return. D. It is all taxable to the decedent's estate

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