Death and taxes are more than just a certainty.
Copyright policy ) J M, Blau;
Death and taxes are more than just a certainty.
This article discusses a tax provision referenced under Internal Revenue Code Section 691(a) known as "Income in Respect of a Decedent" (IRD) and includes many circumstances applicable to physicians. "IRD" refers to income that accrued to the decedent but was not included in taxable income.
Wills, Physicians, Income Tax, Humans, Investments, United States
Wills, Physicians, Income Tax, Humans, Investments, United States
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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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