Terms Used In 26 CFR 22.0

  • Decedent: A deceased person.
  • Executor: A male person named in a will to carry out the decedent

(a) Election of special rules for woodlands

(1) In general. This paragraph applies to the election of special rules for woodlands under section 2032A(e)(13) of the Code, as added by section 421(h) of the Economic Recovery Tax Act of 1981. The executor shall make this election for an estate by attaching to the estate tax return a statement that –

(i) Contains the decedent‘s name and taxpayer identification number as they appear on the estate tax return,