### Question
How is the "depreciation deductions" defined?


### Answer
The term **depreciation deductions** is defined in *26 U.S.C. § 865* as follows -

> any deductions for depreciation or amortization or any other deduction allowable under any provision of this chapter which treats an otherwise capital expenditure as a deductible expense

#### Citation:
  - *26 U.S.C. § 865*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME**

