Cal. Code Regs. tit. 18 § 13988.3
The amounts deductible for ordinary commissions allowed the executor or administrator under Section 901 of the Probate Code and for ordinary fees allowed the attorney for the executor or administrator under Section 910 of that Code are the commissions in effect pursuant to Section 901 at the date of the decedent's death. Accordingly, if decedent died prior to September 7, 1955, the increased commissions allowed by the amendment to Section 901 effective on that date are not deductible.
Statutory commissions and fees allowed an executor or administrator and the attorney for the executor or administrator based on income of the estate during administration are not deductible.
NOTE: Reference: Section 13988, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13988.3