35Income Tax Planning and Administration in Decedent's Estates Section 67(e) Final Regulations: Miscellaneous Itemized Deductions Not Subject to the 2
{"Image DocumentName": "Trends and Timely TipsSection 67(e) Final Regulations: Miscellaneous Itemized Deductions Not Subject to the 2% Floor.", "Image ImageDescription": "Effective for tax years beginning in 2015, unless an exception applies, miscellaneous itemized deductions of an estate or trust will be fully deductible only if they represent fees not commonly incurred by individual. Fees Not Subject to the 2% Floor. (a) probate court fees. (b) fiduciary bond premiums. (c) fees for publishing notices legally required in the administration of a decedent\u2019s estate. (d) costs of certified copies of a death certificate. (e) costs of preparing fiduciary accountings. Fees (Usually) Subject to the 2% Floor. (a) ownership costs. (b) tax preparation fees (other than for estate tax returns, generation-skipping transfer tax returns, fiduciary income tax returns, and decedents\u2019 final income tax returns) (c) investment advisory fees. (d) appraisal fees.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}