bulletin Internal Revenue›Bulletin No. 1997–32 August 11, 1997

ESTATE TAX

Internal Revenue Bulletin 1997-32 · 2026-10-03 edition · updated 2026-10-04 · United States

Ct.D. 2062, page 8. Marital or charitable bequests. A taxpayer does not have to reduce the estate tax deduction for marital or charitable bequests by the amount of the administration expenses that were paid from income generated during administration by assets allocated to those bequests. Commissioner v. Estate of Hubert.

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▸Contents — Internal Revenue Bulletin 1997-32

Internal Revenue Bulletin 1997-32

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