But the Internal Revenue Service, and three federal circuit courts have ruled since then that a trust's investment fees are subject to the same 2% floor for miscellaneous itemized deductions that individual tax filers are subject to.
The third stage involved tackling a hilly 21km (13-mile) circuitthree times and Cavendish, a 15-time stage winner in the Tour de France, trailed in 12 minutes behind winner Rabobank's Michael Matthews of Australia.