In general Section 67 is amended— (1) by amending subsection (a) to read as follows: (a) In general In the case of an individual, miscellaneous itemized deductions shall not be allowed. , and (2) by striking subsection (g). (b) Movement of definition of adjusted gross income for estates and trusts (1) Section 67 is amended by striking subsection (e). (2) Section 641 is amended by adding at the end the following new subsection: (d) Computation of adjusted gross income For purposes of this title, the adjusted gross income of an estate or trust shall be computed in the same manner as in the case of an individual, except that— (1) the deductions for costs which are paid or incurred in connection with the administration of the estate or trust and which would not have been incurred if the property were not held in such trust or estate, and (2) the deductions allowable under sections 642(b), 651, and 661, shall be treated as allowable in arriving at adjusted gross income. . (c) Conforming amendments (1) Section 56(b)(1)(A) is amended to read as follows: (A) Certain taxes No deduction (other than a deduction allowable in computing adjusted gross income) shall be allowed for any taxes described in paragraph (1), (2), or (3) of section 164(a) or clause (ii) of section 164(b)(5)(A). . (2) Section 56(b)(1)(C), as amended by the preceding provisions of this Act, is amended by striking subparagraph (A)(ii) and inserting subparagraph (A) . (3) Section 62(a) is amended by striking subtitle in the matter preceding paragraph (1) and inserting title . (4) Section 641(c)(2)(E) is amended to read as follows: (E) Section 642(c) shall not apply. . (5) Section 1411(a)(2) is amended by striking (as defined in section 67(e)) . (6) Section 6654(d)(1)(C) is amended by striking clause (iii). (7) Section 67 is amended in the heading, by striking 2-percent floor on and inserting Denial of . (8) The table of sections for part 1 of subchapter B of chapter 1 is amended by striking the item relating to section 67 and inserting the following new