ADMINISTRATION EXPENSE

administration expense.Tax. A necessary expenditure made by an administrator in managing

and distributing an estate. • These expenses are tax-deductible even if not actually incurred by the

time  the  return  is  filed.  [Cases:  Executors  and  Administrators    108.  C.J.S.  Executors  and

Administrators § 237.] [Blacks Law 8th]