2010 Developments (00087763).DOCX
GIFTS AND ESTATES AND TRUSTS: Regulations under ยง67 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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