{"abstract":"This document contains final regulations that 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. These regulations affect estates and non-grantor trusts.","action":"Final regulations and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2014/05/09/2014-10661.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"79 FR 26616","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on May 9, 2014.","disposition_notes":null,"docket_ids":["TD 9664"],"dockets":[],"document_number":"2014-10661","effective_on":"2014-05-09","end_page":26620,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/05/09/2014-10661.xml","html_url":"https://www.federalregister.gov/documents/2014/05/09/2014-10661/section-67-limitations-on-estates-or-trusts","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-10661?publication_date=2014-05-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-05-09/2014-10661/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":3909,"last_updated":"2026-08-26 18:15:08 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-05-09/pdf/2014-10661.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-10661.pdf?1399553713","publication_date":"2014-05-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/05/09/2014-10661.txt","regulation_id_number_info":{"1545-BF80":{"issue":"201404","html_url":"https://www.federalregister.gov/regulations/1545-BF80/guidance-under-section-67-regarding-miscellaneous-itemized-deductions-of-a-trust-or-estate","title":"Guidance Under Section 67 Regarding Miscellaneous Itemized Deductions of a Trust or Estate","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201404&RIN=1545-BF80&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BF80"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BF80/guidance-under-section-67-regarding-miscellaneous-itemized-deductions-of-a-trust-or-estate","title":"Guidance Under Section 67 Regarding Miscellaneous Itemized Deductions of a Trust or Estate"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2007-0098","supporting_documents_count":0,"docket_id":"IRS-2007-0098","regulation_id_number":"1545-BF80","title":"SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES","checked_regulationsdotgov_at":"2014-05-29T08:08:25Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":26616,"subtype":null,"title":"Section 67 Limitations on Estates or Trusts","toc_doc":"Limitations on Estates or Trusts","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":79}