us/statute/26/67/e/1

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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

in view

Whole section

▸rulespec code

Shown source

statutes/26/67/e.yaml

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Rules

estate_or_trust_adjusted_gross_income

Derived

source: 26 USC 67(e)

- name: estate_or_trust_adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 67(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/67
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/67
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        estate_or_trust_gross_income
        - deductions_allowable_in_arriving_at_estate_or_trust_adjusted_gross_income

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us/statute/26/67/e/1 · Axiom