- 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)