# Section 67 Limitations on Estates or Trusts; Change of Effective Date
> **IRS** · Final regulations; amendment. · Published 2014-07-17 · Effective 2014-05-09 · 79 FR 41636
## Document
- **Document number:** 2014-16834
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 41636
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2014/07/17/2014-16834/section-67-limitations-on-estates-or-trusts-change-of-effective-date)
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