In CCH find the answers to the following questions:

Find the treasury regulation section that states that an estate or trust is entitled to the same deductions for expenses incurred in carrying on a trade or business or in the production of income as an individual.

Read IRC code section $212$ and the find the relating treasury regulation that relates to deductions for estate tax purposes.

What are the rules for the deductions for investment advisory fees? What Supreme Court case held that investment advisory fees are subject to the $2\%$ floor when incurred by a trust?

Is interest paid on estate taxes deferred to the IRS deductible? What code section provides guidance for this question?

Under the related party rules under IRC section $267,$ list the six types of potential related party relationships?

What is the excess deduction on termination? What code section allows this deduction?