26 USC Part I
DEDUCTIONS
October 30, 2020
§
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Repealed.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
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