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This rule allows trustees a full deduction only for miscellaneous itemized deductions that "individuals are incapable of incurring"–taken literally, that could mean virtually no administrative cost of a trust is fully deductible.
Similar(59)
I was incapable of resistance.
Muslims are incapable of democracy.
She is incapable of dissimulating.
I was entirely incapable of speech.
He is constitutionally incapable of settling down.
Incapable of saying "no".
("Immiscible": incapable of mixture).
Not that Claiborne was incapable of snobbery.
But Tyson is incapable of dullness.
He proved incapable of forging agreements.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com