# Section 67 Limitations on Estates or Trusts
> **IRS** · Final regulations and removal of temporary regulations. · Published 2014-05-09 · Effective 2014-05-09 · 79 FR 26616
## Document
- **Document number:** 2014-10661
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 26616
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-05-09
- **Effective date:** 2014-05-09
- **Treasury docket:** TD 9664
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/05/09/2014-10661/section-67-limitations-on-estates-or-trusts)
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