02.22.2016
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Articles
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02.22.2016
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Articles
The subject of the deductibility of investment advisory expenses generates confusion given its complex evolution, and is further complicated by new rules for corporate fiduciaries. In this article, the first in a series, we briefly set forth the historical position of Congress and the Internal Revenue Service on the deductibility of investment management expenses and outline the limitations for individuals (including grantor trusts), estates and non-grantor trusts. Click here to continue reading.
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