{"abstract":"This document contains proposed regulations that provide guidance on which costs incurred by estates or non-grantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a). The regulations will affect estates and non-grantor trusts. This document also provides notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","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/2007/07/27/E7-14489.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"72 FR 41243","comment_url":null,"comments_close_on":"2007-10-25","correction_of":null,"corrections":[],"dates":"Written and electronic comments must be received by October 25, 2007. Outlines of topics to be discussed at the public hearing scheduled for November 14, 2007 must be received by October 24, 2007.","disposition_notes":null,"docket_ids":["REG-128224-06"],"dockets":[],"document_number":"E7-14489","effective_on":null,"end_page":41245,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/07/27/E7-14489.xml","html_url":"https://www.federalregister.gov/documents/2007/07/27/E7-14489/section-67-limitations-on-estates-or-trusts","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E7-14489?publication_date=2007-07-27","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-07-27/E7-14489/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":60,"last_updated":"2026-10-25 10:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-07-27/pdf/E7-14489.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-07-27","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/07/27/E7-14489.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_count":23,"agency_id":"IRS","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","document_id":"IRS-2007-0098-0003","regulation_id_number":"1545-BF80","title":"SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES","checked_regulationsdotgov_at":"2022-03-18T03:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":41243,"subtype":null,"title":"Section 67 Limitations on Estates or Trusts","toc_doc":"Limitations on estates or trusts; section 67 guidance","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":72}