New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 7 - DEDUCTION
Section 18:26-7.9 - Administration expenses
Universal Citation: NJ Admin Code 18:26-7.9
Current through Register Vol. 56, No. 18, September 16, 2024
A deduction is allowed for all the reasonable and ordinary expenses of administering a decedent's estate including reasonable and ordinary fees for executors, administrators, and attorneys, and, in addition, the reasonable cost incurred on an appeal from a determination of the Transfer Inheritance Tax Branch.
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