Appraisal fees. Appraisal fees
incurred to determine the fair market
value of assets as of the decedent's
date of death (or the alternate valuation
date), to determine value for purposes
of making distributions, or as otherwise
required to properly prepare the estate's
or trust's tax returns, or a
generation-skipping transfer tax return,
are not incurred commonly or
customarily by an individual and are
deductible.
