Friday, October 11, 2013
Recently, TaxAnalysts.com posted Professors Jianjun Du, and Wei-Chih's article that delves in to two proposed regulations on the deductibility of estate and trust costs found in section 67(e)(1). Additionally, the professors pinpoint practical effects of the proposals. The article is entitled Deductibility of Estate and Trust Costs Under Proposed Regs.
See Sarah Choi, Analysis of Proposed Regulations on Deductibility of Estate and Trust Cost , Wealth Strategies, Oct. 9, 2013.
Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.