A question regarding closing a 1041. While the final year is to be TY ended 12/31/16 and all will be distributed in Jan/Feb (65 day rule), there is a large attorney fee owed of $35,000, which is being paid end of January (now). Is there any way this can be used on the 2016 return although paid in early 2017. Seems this is a common situation on shutting down and while attorneys and accts I've talked to claim it's deductible and usable in 2016, from what I've read it is NOT under Section 663 (65 day rule) which seems to pertain to beneficiary distributions. Does anyone have solid backup that this is indeed deductible and any citing of authority? Thanks so much!