26 C.F.R. § 1.642(e)-1. - § 1.642(e)-1 Depreciation and Depletion.

Current as of January 1, 1970

Section 1.642(e)-1 - § 1.642(e)-1 Depreciation and Depletion.Section 1.642(e)-1 - § 1.642(e)-1 Depreciation and Depletion.

Section 1.642(d)-1 - § 1.642(d)-1 Net Operating Loss Deduction.Section 1.642(f)-1 - § 1.642(f)-1 Amortization Deductions.

§ 1.642(e)-1 Depreciation and depletion.

An estate or trust is allowed the deductions for depreciation and depletion, but only to the extent the deductions are not apportioned to beneficiaries under sections 167(h) and 611(b). For purposes of sections 167(h) and 611(b), the term beneficiaries includes charitable beneficiaries. See the regulations under those sections.

[T.D. 6712, 29 FR 3655, Mar. 24, 1964]

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