2010 Developments (00087763).DOCX

GIFTS AND ESTATES AND TRUSTS: Regulations under §67 regarding miscellaneous itemized deductions of trusts and estates. COMMENT: The Service had published proposed regulations in 2008, not long before the Supreme Court's decision in Knight v. Commissioner, 552 U.S. 181, 128 S. Ct. 782, 169 L. Ed. 2d 652 (2008). ................
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