Natural Resources
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.611-0 Regulatory authority.
- § 1.611-1 Allowance of deduction for depletion.
- § 1.611-2 Rules applicable to mines, oil and gas wells, and other natural deposits.
- § 1.611-3 Rules applicable to timber.
- § 1.611-4 Depletion as a factor in computing earnings and profits for dividend purposes.
- § 1.611-5 Depreciation of improvements.
- § 1.612-1 Basis for allowance of cost depletion.
- § 1.612-2 Allowable capital additions in case of mines.
- § 1.612-3 Depletion; treatment of bonus and advanced royalty.
- § 1.612-4 Charges to capital and to expense in case of oil and gas wells.
- § 1.612-5 Charges to capital and to expense in case of geothermal wells.
- § 1.613-1 Percentage depletion; general rule.
- § 1.613-2 Percentage depletion rates.
- § 1.613-3 Gross income from the property.
- § 1.613-4 Gross income from the property in the case of minerals other than oil and gas.
- § 1.613-5 Taxable income from the property.
- § 1.613-6 Statement to be attached to return when depletion is claimed on percentage…
- § 1.613-7 Application of percentage depletion rates provided in section 613(b) to…
- § 1.613A-0 Limitations on percentage depletion in the case of oil and gas wells; table…
- § 1.613A-1 Post-1974 limitations on percentage depletion in case of oil and gas wells;…
- § 1.613A-2 Exemption for certain domestic gas wells.
- § 1.613A-3 Exemption for independent producers and royalty owners.
- § 1.613A-4 Limitations on application of § 1.613A-3 exemption.
- § 1.613A-5 Election under section 613A(c)(4).
- § 1.613A-6 Recordkeeping requirements.
- § 1.613A-7 Definitions.
- § 1.614-0 Introduction.
- § 1.614-1 Definition of property.
- § 1.614-2 Election to aggregate separate operating mineral interests under section…
- § 1.614-3 Rules relating to separate operating mineral interests in the case of mines.
- § 1.614-4 Treatment under the Internal Revenue Code of 1939 with respect to separate…
- § 1.614-5 Special rules as to aggregating nonoperating mineral interests.
- § 1.614-6 Rules applicable to basis, holding period, and abandonment losses where…
- § 1.614-7 Extension of time for performing certain acts.
- § 1.614-8 Elections with respect to separate operating mineral interests for taxable…
- § 1.615-1 Pre-1970 exploration expenditures.
- § 1.615-2 Deduction of pre-1970 exploration expenditures in the year paid or incurred.
- § 1.615-3 Election to defer pre-1970 exploration expenditures.
- § 1.615-4 Limitation of amount deductible.
- § 1.615-5 Time for making election with respect to returns due on or before May 2, 1960.
- § 1.615-6 Election to deduct under section 615.
- § 1.615-7 Effect of transfer of mineral property.
- § 1.615-8 Termination of section 615.
- § 1.615-9 Notification under Tax Reform Act of 1969.
- § 1.616-1 Development expenditures.
- § 1.616-2 Election to defer.
- § 1.616-3 Time for making election with respect to returns due on or before May 2, 1960.
- § 1.617-1 Exploration expenditures.
- § 1.617-2 Limitation on amount deductible.
- § 1.617-3 Recapture of exploration expenditures.
- § 1.617-4 Treatment of gain from disposition of certain mining property.
- § 1.617-5 Effective/applicability date.
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