{"id":8203,"date":"2020-09-28T09:53:07","date_gmt":"2020-09-28T13:53:07","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=8203"},"modified":"2020-12-02T14:46:07","modified_gmt":"2020-12-02T19:46:07","slug":"final-regulations-on-administration-expenses-and-excess-deductions","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=8203","title":{"rendered":"Final Regulations on Administration Expenses and Excess Deductions"},"content":{"rendered":"<p>The Internal Revenue Service has published final regulations on the deductibility of administration expenses for both estates and trusts and for their beneficiaries when the estates or trusts terminate. \u201cEffect of Section 67(g) on Trusts and Estates,\u201d TD 9918, 85&#8230; <\/p>\n<div class=\"pmpro\">\n<div class=\"pmpro_card pmpro_content_message\">\n<div class=\"pmpro_card_content\">This content is for Subscriber members only.<br \/><a href=\"http:\/\/resources.evans-legal.com\/wp-login.php?action=register\">Register<\/a><\/div>\n<div class=\"pmpro_card_actions pmpro_font-medium\">Already a member? <a href=\"https:\/\/resources.evans-legal.com\/?action=login&#038;redirect_to=https%3A%2F%2Fresources.evans-legal.com%2F%3Fp%3D8203\">Log in here<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Internal Revenue Service has published final regulations on the deductibility of administration expenses for both estates and trusts and for their beneficiaries when the estates or trusts terminate. \u201cEffect of Section 67(g) on Trusts and Estates,\u201d TD 9918, 85... <\/p>\n<div class=\"pmpro\"><div class=\"pmpro_card pmpro_content_message\"><div class=\"pmpro_card_content\">This content is for Subscriber members only.<br \/><a href=\"http:\/\/resources.evans-legal.com\/wp-login.php?action=register\">Register<\/a><\/div><div class=\"pmpro_card_actions pmpro_font-medium\">Already a member? <a href=\"https:\/\/resources.evans-legal.com\/?action=login&#038;redirect_to=https%3A%2F%2Fresources.evans-legal.com%2F%3Fp%3D8203\">Log in here<\/a><\/div><\/div><\/div>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[32],"tags":[359,597],"class_list":["post-8203","post","type-post","status-publish","format-standard","hentry","category-articles","tag-federal-income-tax","tag-fiduciary-income-tax","pmpro-level-required","pmpro-level-1","pmpro-no-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8203","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=8203"}],"version-history":[{"count":4,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8203\/revisions"}],"predecessor-version":[{"id":8337,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8203\/revisions\/8337"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}