26 C.F.R. § 20.2053-2
Deduction for funeral expenses
Such amounts for funeral expenses are allowed as deductions from a decedent's gross estate as (a) are actually expended, (b) would be properly allowable out of property subject to claims under the laws of the local jurisdiction, and (c) satisfy the requirements of paragraph (c) of § 20.2053-1. A reasonable expenditure for a tombstone, monument, or mausoleum, or for a burial lot, either for the decedent or his family, including a reasonable expenditure for its future care, may be deducted under this heading, provided such an expenditure is allowable by the local law. Included in funeral expenses is the cost of transportation of the person bringing the body to the place of burial.
Notes of Decisions
Cited in 2
cases, 1970–1988 · leading case: Est. of Rowan v. Comm'r, 54 T.C. 633 (Tax Ct. 1970).
Est. of Rowan v. Comm'r, 54 T.C. 633 (Tax Ct. 1970). “, limits the deduction for funeral expenses to that which "would be properly allowable out of property subject to claims under the laws of the local jurisdiction.”
Est. of Tuck v. Comm'r, 56 T.C.M. 827 (Tax Ct. 1988). “, provides that the term funeral expenses includes "A reasonable expenditure for a tombstone, monument, or mausoleum, or for a burial lot, either for the decedent or his family, including a reasonable expenditure for its future care".”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.