Cal. Code Regs. tit. 18 § 13988.1

Current through Register 2024 Notice Reg. No. 24, June 14, 2024

Section 13988.1 - Executor or Administrator Who Acts as His Own Attorney

Deduction of executor's commissions and attorney's fees actually paid or to be paid from funds of the estate up to the amount allowed by statute on the principal of the decedent's estate shall be allowed in cases where the executor or administrator acts as his own attorney or employs a law firm of which he is a member, subject to the provisions of Revenue and Taxation Code Section 13981, limiting deductions to items which actually reduce the amount of the inheritance or transfer.

NOTE: Reference: Section 13988, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 13988.1