Analysis of Proposed Regulations on Deductibility of Estate and Trust Costs
Two professors, Wei-Chih Chiang and Jianjun Du, examine the proposed regulations on the deductibility of estate and trust costs under Code section 67(e)(1). They compare two sets of proposed regulations, the initial proposal in 2007 and the second proposal in 2011. They also identify the practical implications of the proposal.
See Deductibility of Estate and Trust Costs Under Proposed Regs, 2013 TNT 196-9, taxanalysts.com, October 9, 2013.
Posted by Sarah Choi, Associate Editor, Wealth Strategies Journal
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