Section 67(e) Trust Investment Expenses Advocacy Documents 


    Regulatory Comments:


    Legislative Comments:

    • Feb. 2013 compendium of legislative proposals (including proposal for full deduction for administration costs of trusts and estates)
    • May 2, 2012 legislative proposal to Congress on full deduction for administration costs of trusts and estates
    • September 8, 2008 legislative proposal to Congress

    Guidance to Members:

    • Article (May 2012) on Trust Deductions: Knight, Prop. Regs. Still Govern
    • Update as of September 15, 2011 - new proposed regulations issued with unbundling requirement once final regulations issued
    • February 4, 2008 guidance to practitioners filing 2007 Form 1041 post Knight v. Cir.

    Amendment (issued July 17, 2014) to Final Regs. (issued May 8, 2014)




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