Deductions for interest, business expenses, and other items not accrued at the date of the decedent's death are allowable only as a deduction for administration expenses for both estate and income tax purposes and do not qualify for a double deduction. taxmap/pubs/p559-003.htm#en_us_publink100099709Expenses allocable to tax-exempt income.(p17)When figuring the estate's taxable income on Form 1041,