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November 1, 2020

Tax Stringer

By: Kevin Matz

In his latest article for Tax Stringer (the online publication of the New York State Society of CPAs), Kevin Matz discusses the recently released IRS final regulations on the deduction of administration expenses of estates and non-grantor trusts under sections 67(e) and (g), and on the treatment of excess deductions in the final year of the estate or non-grantor trust under section 642(h). The final regulations generally adopt the proposed regulations on these sections that were released earlier this year, subject to a few refinements and modifications.

Read Kevin’s article in Tax Stringer.

 

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