Reg. § 1.642(e)-1 Depreciation and depletion.

26 CFR § 1.642(e)-1eCFR data as of 2026-07-14

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 and . For purposes of sections and , the term beneficiaries includes charitable beneficiaries. See the regulations under those sections.

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

Official eCFR text of § 1.642(e)-1

Source: decipher.legal/cfr/26/1.642(e)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14