They reasoned that costs must be "unique" to the administration of a trust in order to be fully deductible.

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Unless a car is used 100% for business, expenses aren't fully deductible.

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Business legal fees are fully deductible by individuals, corporations, LLCs, and partnerships.

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Fully deductible means not subject to limitations or alternative minimum tax (AMT).

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That's fully deductible against investment income (like interest and dividends).

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Surprisingly, punitive damages paid to private parties are fully deductible.

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Trustees and beneficiaries want a trust's investment management fees to be fully deductible against a trust's income as the Sixth Circuit federal court ruled in 1993 they should be.

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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.

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After all, trustee fees are fully deductible.

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An entrepreneur gets no break on his or her taxes for hiring an engineer or a sales person to enhance the ability to grow a business, but the purchase of a new truck to replace an old one is fully deductible.

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