§235-59  Decedents.  In respect of a
decedent, the determination of the income of the taxable period in which falls
the date of the decedent's death, and the determination of the income of the
estate and of the persons who acquire rights from the decedent or by reason of
the decedent's death, shall be governed by the Internal Revenue Code. [L Sp
1957, c 1, pt of §2; Supp, §121-14; HRS §235-59; gen ch 1985]