Well I was taught to read the regulations so that is why I keep telling you to read the link you posted. I still highly recommend you seek professional local guidance as others have also mentioned. You do not understand "income in respect of a decedent" either since neither the decedent or the estate will be filing a return for this bond income.
But let's see if anyone else would like to weigh in ...
@dmertz @Carl @TaxGuyBill @Opus 17 ???
