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TREAS/IRS RIN: 1545-BI77 Publication ID: Spring 2011 
Title: Section 67 Limitations on Estates or Trusts 
Abstract: The temporary regulations 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). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 67   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulations  12/00/2011    
Additional Information: REG-128224-06 Drafting attorney: Jennifer Keeney (202) 622-3060 Reviewing attorney: Bradford R. Poston (202) 622-3060 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BF80 
Agency Contact:
Jennifer Keeney
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5019,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6729
Email: jennifer.keeney@irscounsel.treas.gov