![]() ![]() (1) Executors' commissions are deductible to the extent permitted by § 20.2053–1 and this section, but no deduction may be taken if no commissions are to be paid. Each of these classes is considered separately in paragraphs (b) through (d) of this section. Administration expenses include (1) executor's commissions (2) attorney's fees and (3) miscellaneous expenses. ![]() Expenditures not essential to the proper settlement of the estate, but incurred for the individual benefit of the heirs, legatees, or devisees, may not be taken as deductions. The expenses contemplated in the law are such only as attend the settlement of an estate and the transfer of the property of the estate to individual beneficiaries or to a trustee, whether the trustee is the executor or some other person. The amounts deductible from a decedent's gross estate as “administration expenses” of the first category (see paragraphs (a) and (c) of § 20.2053–1) are limited to such expenses as are actually and necessarily, incurred in the administration of the decedent's estate that is, in the collection of assets, payment of debts, and distribution of property to the persons entitled to it. § 20.2053-3 Deduction for expenses of administering estate. ![]()
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