id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-470	Dodge, Joseph M.	Lifting the Shroud Obscuring Estate of Hubert: The Logic of the Income and Estate Tax Treatment of Estate Administration Expenses	2022	30	.pdf	application/pdf	15139	759	58	Finally, section 642(g) states that estate administration expenses claimed as estate tax deductions under section 2053 cannot also be deducted for estate income tax purposes. Trusts, and 19981 Florida Tax Review case where estate administration expenses are charged against income: such expenses simply don't reduce the net estate but only reduce post-death accretion.57 The argument for estate tax deduction, cited by Professor Davenport, is that estate administration expenses entail a charge against the estate that attaches (if not accrues in the income tax sense) by reason of death.	cache/ftr-470.pdf	txt/ftr-470.txt