Treasury Regulations · 26 CFR
§ 1.642(f)-1. Amortization deductions.
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(f)
Cite as 26 CFR § 1.642(f)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 6, 1980 by T.D. 7700
- Issued under
- 26 U.S.C. § 642(f)
- Length
- 158 words · about 1 min to read
- Cross-references
- cites 7 Code sections and 0 regulations; cited by 2
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 and the beneficiaries of an estate or trust (see sections 167(h) and 611(b) and the regulations thereunder) shall be applicable with respect to such amortization deductions.
[T.D. 7700, 45 FR 38055, June 6, 1980]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 168 Accelerated cost recovery system
- § 169 Amortization of pollution control facilities
- § 184 Repealed
- § 187 Repealed
- § 188 Repealed
- § 191 Repealed
- § 167 Depreciation
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. 7700 (45 FR 38055)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Estates, Trusts, and Beneficiaries
Nearby sections
- § 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.
- § 1.642(h)-2 Excess deductions on termination of an estate or trust.