1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter I
  6. part I
  7. § 612

View all text of Part I [§ 611 - § 617]

§ 612. Basis for cost depletion

(Aug. 16, 1954, ch. 736, 68A Stat. 208.)

CITE AS: 26 USC 612