@taxdean wrote:
.....while he may have implied that only certain types of expenses are eligible, he did say that since the trust would be the only estate entity filing a tax return, that all expenses of liquidating their estate could be assigned to the trust....
Yes, all expenses may be expenses incurred by the trust, but note that the regulation (to which I linked in an earlier post) applies to both estates and non-grantor trusts.
https://www.law.cornell.edu/cfr/text/26/1.67-4
