[Code of Federal Regulations]
[Title 26, Volume 8]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.642(f)-1]

[Page 47]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 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 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]