26 CFR · Internal Revenue
§ 1.642(f)-1 — Amortization deductions.
eCFR · current through Aug 10, 2026
§ 1.642(f)-1 Amortization deductions.
An estate or trust is allowed amortization deductions with respect to an emergency facility as defined in section 168(d), with respect to a certified pollution control facility as defined in section 169(d), with respect to qualified railroad rolling stock as defined in section 184(d), with respect to certified coal mine safety equipment as defined in section 187(d), with respect to on-the-job training and child-care facilities as defined in section 188(b), and with respect to certain rehabilitations of certified historic structures as defined in section 191, in the same manner and to the same extent as in the case of an individual. However, the principles governing the apportionment of the deductions for depreciation and depletion between fiduciaries a
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Related
§ 1.642
26 C.F.R. § 1.642
Nearby Sections
11
§ 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.