### Question
How does INCOME IN RESPECT OF DECEDENTS define life expectancy period?


### Answer
Under *26 U.S.C. § 691*, **life expectancy period** is defined as:

> the period beginning with the first day of the first period for which an amount is received by the surviving annuitant under the contract and ending with the close of the taxable year with or in which falls the termination of the life expectancy of the surviving annuitant

#### Citation:
  - *26 U.S.C. § 691*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART II-INCOME IN RESPECT OF DECEDENTS**

