Article

Administrative Expenses of Estates and Trusts: Still Deductible After TCJA 2017?

Author
  • Robert P. Achenbach (Agricultural Law Press)

Abstract

The Tax Cuts and Jobs Act of 2017 suspended the miscellaneous itemized deductions for tax years beginning after December 31, 2017, and before January 1, 2026. This raised the issue as to whether this suspension also applied to estates and non-grantor trusts, although the new law makes no mention of any exceptions.

How to Cite:

Achenbach, R. P., (2018) “Administrative Expenses of Estates and Trusts: Still Deductible After TCJA 2017?”, Agricultural Law Digest 29(15), 113–114.

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Published on
10 Aug 2018