A major economic question associated with the decision to use 15-year installment payment of federal estate tax at death is whether the interest is deductible as an administration expense in the estate for federal estate tax purpose or as an income tax deduction.
Harl, Neil E.
"Deducting Interest Expense with 15-Year Installment Payment of Federal Estate Tax,"
Agricultural Law Digest: Vol. 5
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol5/iss3/1