{"id":1273,"date":"2014-05-09T08:15:38","date_gmt":"2014-05-09T12:15:38","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=1273"},"modified":"2014-07-17T09:36:12","modified_gmt":"2014-07-17T13:36:12","slug":"irc-section-67-regulations","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=1273","title":{"rendered":"IRC Section 67 Regulations"},"content":{"rendered":"<p>The IRS has published final regulations under section 67 that define the kinds of expenses of estates and trusts that are or are not subject to the 2% floor on miscellaneous itemized deductions.<\/p>\n<p><a href=\"https:\/\/www.federalregister.gov\/articles\/2014\/05\/09\/2014-10661\/section-67-limitations-on-estates-or-trusts\">T.D. 9664, 79 F.R. 26616 (5\/9\/2014) <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The IRS has published final regulations under section 67 that define the kinds of expenses of estates and trusts that are or are not subject to the 2% floor on miscellaneous itemized deductions. T.D. 9664, 79 F.R. 26616 (5\/9\/2014) &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=1273\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29],"tags":[],"class_list":["post-1273","post","type-post","status-publish","format-standard","hentry","category-news-items","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1273"}],"version-history":[{"count":5,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1273\/revisions"}],"predecessor-version":[{"id":1897,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1273\/revisions\/1897"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}