26 CFR · Internal Revenue
§ 1.642(e)-1 — Depreciation and depletion.
26 CFR § 1.642(e)-1
This text of 26 C.F.R. § 1.642(e)-1 (Depreciation and depletion.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.642(e)-1 (2026).
Text
§ 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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Related
§ 1.642
26 C.F.R. § 1.642
Nearby Sections
11
§ 1.642(c)-4
Nonexempt private foundations.§ 1.642(c)-5
Definition of pooled income fund.§ 1.642(d)-1
Net operating loss deduction.§ 1.642(e)-1
Depreciation and depletion.§ 1.642(f)-1
Amortization deductions.§ 1.642(g)-1
Disallowance of double deductions; in general.§ 1.642(g)-2
Deductions included.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.642(e)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.642(e)-1.