Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code
/
TITLE 26 - INTERNAL REVENUE...
/
Subtitle A—Income Taxes (§§...
/
CHAPTER 1—NORMAL TAXES AND ...
/
Subchapter I—Natural Resour...
/
PART I—DEDUCTIONS (§§ 611 – 617)
PART I—DEDUCTIONS (§§ 611 – 617)
§ 611. Allowance of deduction for depletion
§ 612. Basis for cost depletion
§ 613. Percentage depletion
§ 613A. Limitations on percentage depletion in case of oil and gas wells
§ 614. Definition of property
[§ 615. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
§ 616. Development expenditures
§ 617. Deduction and recapture of certain mining exploration expenditures