federal_register: 2014-10661

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2014-10661 Section 67 Limitations on Estates or Trusts Rule This document contains final regulations that provide guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Internal Revenue Code. These regulations affect estates and non-grantor trusts. 2014-05-09 2014 5 https://www.federalregister.gov/documents/2014/05/09/2014-10661/section-67-limitations-on-estates-or-trusts https://www.govinfo.gov/content/pkg/FR-2014-05-09/pdf/2014-10661.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of...  

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