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Code of Federal Regulations Title 26. Internal Revenue § 26.1.642(e)–1 Depreciation and depletion

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.642(e)–1 Depreciation and depletion - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-642-e-1/

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