Legal Dictionary of Pakistan
Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.
collector of decedent's estate
A person temporarily appointed by a probate court to collect assets and payments due to a decedent's estate, and to settle other financial matters requiring immediate attention. 9 A collector is often appointed to look after an estate when there is a will contest or a dispute about who should be appointed administrator. The collector's duties end when an administrator is appointed.
decedent
n. A dead person, esp. one who has died recently. - Also termed deceased.
decedent's estate
The real and personal property that a person possesses at the time of death and that descends to the heirs subject to the payment of debts and claims.
deduction in respect of a decedent
A deduction that accrues to the point of death but is not recognizable on the decedent's final income-tax return because of the accounting method used, such as an accrued-interest expense of a cash-basis debtor.
income in respect of a decedent
Income earned by a person, but not collected before death. ( This income is included in the decedent's gross estate for estate-tax purposes. For income-tax purposes, it is taxed to the estate or, if the estate does not collect the income, it is taxed to the eventual recipient. - Abbr. I.R.D.
nonresident decedent
A decedent who was domiciled outside the jurisdiction in question (such as probate jurisdiction) at the time of death.
nonresident decedent.
See DECEDENT.