Devise and bequeath

[2] Today, the two words are often used interchangeably due to their combination in many wills as devise and bequeath, a legal doublet.

The phrase give, devise, and bequeath, a legal triplet, has been used for centuries, including the will of William Shakespeare.

In some jurisdictions a bequest can also be a deferred payment, as held in Wolder v. Commissioner, which will impact its tax status.

The British later gradually took over the bequest and its distribution; according to scholars, they intended to use it as a "power lever" to influence Iranian ulama and Shia.

[9] On its face, the receipt of a bequest would seemingly fall within gross income and thus be subject to tax.

However, in other sections of the code, exceptions are made for a variety of things that do not need to be included in gross income.