ditures which are neither deductible nor prrl), chargeutge to Capital Accounts wtder Code Section 7050)00) or are ?mate as such expenditures under Ire asur7, Regulation Section I -704- I ,t bh 2101, I "Nartreoourse Deductions" shall have the nuramng set forth in Treasury 'Regulation Sccl ton I . 742 te) The amount of a