Subpart H - BASE INCOME OF TRUSTS AND ESTATESBrowse as ListSearch WithinSection 100.2770 - Subtraction for Recovery of Itemized Deductions of a Decedent (IITA Section 203(c)(2)(W))Section 100.2775 - Subtraction for Refunds of Taxes Paid to Other States for Which a Credit Was Claimed (IITA Section 203(c)(2)(X))