U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter J—Estates, Trusts, Beneficiaries, and DecedentsTitle 26PartPart II—Income in Respect of DecedentsContents§ 691. Recipients of income in respect of decedents§ 692. Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death