turea tyhichacp aeithtt deductible no/property chargeable to Capital. Aceountninder Code Seaton 70g1X2)(3) or are ttateti as such expeocipmes under TreaslOy Reglation 5e4tion1.764-OX2)(iva, "NouzeocurseDedUctions"! Shall have the oleo:ding sot forth in Treasury Itegulafion• Sian 1.704-2. {e) The amain of ony li