id	keyword
ftr-409	trust
ftr-409	income
ftr-409	trust income
ftr-409	tax
ftr-409	income tax
ftr-409	expenses
ftr-409	section
ftr-409	taxpayer
ftr-409	beneficiaries
ftr-409	deduction
ftr-409	irc
ftr-409	interpretation
ftr-409	expenditures
ftr-409	floor
ftr-409	individuals
ftr-409	court
ftr-409	67(e
ftr-409	trust beneficiaries
ftr-409	law
ftr-409	assets
ftr-409	standard
ftr-409	class
ftr-409	property
ftr-409	equity
ftr-409	fees
ftr-409	code
ftr-409	estate
ftr-409	trust expenses
ftr-409	trustees