Feature Article 
Up in the Air with IRD
25 January• February 2016 B January• February 2016 26 In short, IRD is income that had been earned by a taxpayer prior to his death but that had not yet been paid to him. 27 January• February 2016 January• February 2016 28 29 January• February 2016 January• February 2016 30 SOURCE OF INCOME NOTES REGARDING IRD TREATMENT ACCOUNTS RECEIVABLE Uncollected sales proceeds from pre-death sales of c... Monica Haven, EA, JD, LLM