Hearing impairment occurs when there's a problem with or damage to one or more parts of the ear. Conductive hearing loss results from a problem with the outer or middle ear, including the ear canal, eardrum, or ossicles.
Probate is a legal proceeding to administer certain kinds of property (called probate property) owned by someone who has died (the decedent), to see that claims, expenses and taxes are properly paid, and to see that the remaining estate is distributed to those entitled to receive it under the terms of the decedentâs will or under Ohio law.
Therefore, legal expenses which arise out of a taxpayer's rental and royalty activities are taken as an above-the-line deduction on Schedule E, Part I. These legal expenses can include legal fees for tax advice pertaining to the taxpayer's Schedule E. Rev. Rul 92-99, 1992-1 CB 20. See also I.R.S. Priv. Ltr.