Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 1
    NORMAL TAXES AND SURTAXES
  5. subchapter I
    Natural Resources
  6. part I
    DEDUCTIONS

Part I. DEDUCTIONS

  • § 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  • § 615 - Repealed.
  • § 616 - Development expenditures
  • § 617 - Deduction and recapture of certain mining exploration expenditures
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