Various expenses are deductible from a decedent's gross estate for estate tax purposes.: Reg. §20.2053-1, Reg. §20.2053-2, Reg. §20.2053-3, Reg. §20.2053-6 and Reg. §20.2053-9. These expenses are deductible if they are payable out of property subject to claims that are allowable by the local law (whether within or outside the United States) under which the estate is being administered. For this purpose, the term "claims against the estate" refers to amounts that represent personal obligations of the decedent existing at the time of his death, whether or not then matured, and interest thereon which had accrued at the time of death. The list follows:

• Funeral expenses, including the cost of tombstones, monuments, mausoleums, burial lots, reasonable expenditures for future care, and the cost of transportation of the person bringing the body to a place of burial.

• Administration expenses, including:

  (1)	Amounts actually spent in the collection of assets, payment of debts, and distribution of property to persons entitled to it.
  (2)	Executors' and trustees' commissions.
  (3)	Attorneys' fees, including attorneys' fees in contesting a deficiency or prosecuting a claim for refund.
  (4)	Court costs, surrogates' fees, accountants' fees, appraisers' fees, etc.
  (5)	Cost of storing or maintaining property.
  (6)	Brokerage fees for selling property of the estate.
  (7)	Auctioneers' fees for selling property of the estate.
  (8)	Interest on federal and state income, gift, and estate tax deficiencies that accrues after death.

• Taxes (but only as claims against the estate) as follows:

  (1)	Property taxes that accrued before the decedent's death and were an enforceable obligation.
  (2)	Unpaid gift taxes on gifts made by the decedent before his death.
  (3)	Excise taxes incurred in selling property of decedent's estate (subject to certain conditions).
  (4)	Income taxes (subject to certain conditions).
  (5)	State death taxes (subject to certain conditions).

• Unpaid mortgages on, or any indebtedness on, property the value of decedent's interest in which is included in the gross estate undiminished by the mortgage or indebtedness.

Deductions are also allowed for the expenses of administering property of the estate that is not subject to claims. These expenses must be of the kind allowable if the property being administered were subject to claims. Also, the expenses must have been paid before expiration of the period of limitation for assessment in IRC § 6501. Usually, these expenses are incurred in connection with the administration of a trust established by a decedent during his lifetime. They may also be incurred in connection with the collection of other assets or the transfer or clearance of title to other property included in a decedent's gross estate for estate tax purposes but not included in his probate estate."

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