26 U.S.C. § 2622 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 2622. Taxable amount in case of taxable termination

(a) In general.--For purposes of this chapter, the taxable amount in the case of a taxable termination shall be--

(b) Deduction for certain expenses.--For purposes of subsection (a), there shall be allowed a deduction similar to the deduction allowed by section 2053 (relating to expenses, indebtedness, and taxes) for amounts attributable to the property with respect to which the taxable termination has occurred.