Determination of adjusted gross income in case of estates and trusts
1 rule0 of 2 subsections
For purposes of this section, the adjusted gross income of an estate or trust shall be computed in the same manner as in the case of an individual, except that—
(1)
(1)#
the deductions for costs which are paid or incurred in connection with the administration of the estate or trust and which would not have been incurred if the property were not held in such trust or estate, and
(2)#
the deductions allowable under sections 642(b), 651, and 661,