A decedent's interest and taxes are deductible on both Forms 706 and 1041 only if:...

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Accounting

A decedent's interest and taxes are deductible on both Forms 706 and 1041 only if:

The decedent's will did not provide instructions. Either item is a deduction in respect of a decedent (DRD). The items were not allowable on the decedent's final return. Both items were received after the decedent's death and were properly includable on their final return.

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