§235-59  Decedents.  In respect of adecedent, the determination of the income of the taxable period in which fallsthe date of the decedent's death, and the determination of the income of theestate and of the persons who acquire rights from the decedent or by reason ofthe decedent's death, shall be governed by the Internal Revenue Code. [L Sp1957, c 1, pt of §2; Supp, §121-14; HRS §235-59; gen ch 1985]