Section 67 Limitations on Estates or Trusts; Change of Effective Date

tax-irs · IRS · Rule · Published 2014-07-17 · Effective 2014-05-09 · 79 FR 41636

Document

Document number: 2014-16834
Federal Register citation: 79 FR 41636
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations; amendment.
Category: tax-irs
Sub-agency: IRS
Publication date: 2014-07-17
Effective date: 2014-05-09
Treasury docket: TD 9664

Abstract

This document amends final regulations (TD 9664) that were published in the Federal Register on May 9, 2014. The final regulations 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.

Source

Authoritative: Federal Register document
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