Sec. 12-351. Administration expenses not deductible.
Sec. 12-351. Administration expenses not deductible. The following expenses
of administration shall not be allowable deductions: (a) The federal estate tax and succession, inheritance, estate or transfer taxes paid or payable to other states, territories, the
District of Columbia, foreign countries or governmental subdivisions thereof; (b) expenses of care, maintenance or repair of real estate and buildings accrued subsequent
to the death of the transferor; (c) interest on obligations of the transferor or of the estate,
which interest accrued subsequent to the death of the transferor; (d) property taxes,
except the tax on untaxed property assessed by the state against the estate, assessed as
of a date subsequent to the death of the transferor; (e) income taxes accrued subsequent
to the death of the transferor; (f) expenses incurred and taxes assessed upon and in
connection with real estate and tangible personal property situated outside this state;
(g) all other charges and expenses of administration properly allocable against income.
(1949 Rev., S. 2031; 1949, S. 1141d.)
Federal estate tax not to be exempted in computing the tax. 141 C. 257.
Cited. 27 CS 270.
Subdiv. (a):
Cited. 44 CS 421.