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Reasonable legal fees incurred in the administration of a decedent's estate may be deducted from the decedent's gross estate as an administrative expense. The amount of the fees claimed as a deduction may not exceed a reasonable remuneration for the services rendered, taking into account the size and character of the estate, the law and practice in the jurisdiction in which the estate is being administered, and the skill and expertise of the attorneys.
https://www.govregs.com/regulations/title26_chapterI_part20_subjgrp7_section20.2053-3
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