@blw300zx wrote:
@Anonymous_ the estate does have income but the part that is confusing me is the statement that "Expenses incurred for the management, conservation, or maintenance of property" are deductible as administration expenses.
That language (in quotes) appears in Section 212 of the Code and also in Section 20.2053-3 of the Regulations.
The language in Section 212 applies to property held for the production of income while Section 20.2053-3 applies to the estate tax (not estate income tax, as in Form 1041). With respect to the latter, the information at the link to the IRS site you posted specifically refers to the estate tax.
