Treasury Regulations · 26 CFR
§ 1.642(e)-1. Depreciation and depletion.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 642(e)
Cite as 26 CFR § 1.642(e)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 24, 1964 by T.D. 6712
- Issued under
- 26 U.S.C. § 642(e)
- Length
- 58 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 1 Code section and 0 regulations; cited by 2
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]
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6712 (29 FR 3655)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Estates, Trusts, and Beneficiaries
Nearby sections
- § 1.642(c)-5 Definition of pooled income fund.
- § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund.
- § 1.642(c)-7 Transitional rules with respect to pooled income funds.
- § 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.
- § 1.642(h)-1 Unused loss carryovers on termination of an estate or trust.