Skip to main content

You are not logged in. Your edit will be placed in a queue until it is peer reviewed.

We welcome edits that make the post easier to understand and more valuable for readers. Because community members review edits, please try to make the post substantially better than how you found it, for example, by fixing grammar or adding additional resources and hyperlinks.

5
  • Thanks for the link. I referred to this in my question. I'm seeking authoritative sources if possible. Notwithstanding that the IRS is a major government agency, its writings are not law, and it is not clear that they are using "legal entity" in the context of its legal meaning. For example, if you look at the form on your link, you will see that it asks for the executor's name and social security number, but it does not ask for any information about any entity which could be considered the estate. Commented Sep 17, 2021 at 21:50
  • 3
    Different treatment for different purposes. Few definitions are true for all purposes in the law. Commented Sep 17, 2021 at 22:06
  • @JBentley You are perilously close to pretending that all data that disgarees with you is not law. IRS is not law, but IRS does nothing that is not instructed by Congress, and Congress is the ultimate and final source of law. Further if there is any conflict between the Federal view and the State view, Federal wins. Commented Sep 18, 2021 at 3:06
  • @Harper-ReinstateMonica That's a bit unfair. I'm not pretending anything; I am here in good faith. We can disagree amicably. I agree that Congress is the source of law, but that doesn't mean that everything that comes from Congress is law. What I consider to be law is the combination of primary legislation, any secondary legislation deriving from that, and interpretation of legislation as decided in case law. It is quite common for legislatures (and any agencies operating underneath them) to publish all sorts of documents and guidance, but those do not generally carry the force of law. Commented Sep 18, 2021 at 3:14
  • @JBentley Fair enough, but I really have the impression you are suffering confirmation bias here. Have you done an honest and impartial search for how Federal law treats this question? Commented Sep 18, 2021 at 3:43