federal_register: E7-14489

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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
E7-14489 Section 67 Limitations on Estates or Trusts Proposed Rule This document contains proposed regulations that provide guidance on which costs incurred by estates or non-grantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a). The regulations will affect estates and non-grantor trusts. This document also provides notice of a public hearing on these proposed regulations. 2007-07-27 2007 7 https://www.federalregister.gov/documents/2007/07/27/E7-14489/section-67-limitations-on-estates-or-trusts https://www.govinfo.gov/content/pkg/FR-2007-07-27/pdf/E7-14489.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that provide guidance on which costs incurred by estates or non-grantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a). The regulations will affect estates...  

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