Finalized:
https://www.irs.gov/pub/irs-pdf/i1041.pdf "Deductions allowable under section 67(e). Miscellaneous itemized deductions subject to the 2% floor aren’t deductible for tax years 2018 through 2025. However, deductions under section 67(e)(1) continue to be deductible if they are costs that are incurred in connection with the administration of an estate or a non-grantor trust that would not have been incurred if the property were not held in such estate or trust. See Notice 2018-61 for more information. Also see Regulations section 1.67-4 for costs that are commonly or customarily incurred by an individual. "
https://www.law.cornell.edu/cfr/text/26/1.67-4 for reg section 1.67-4
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