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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-10 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides an elective safe harbor that the owner of an oil and gas property may use in determining the property’s recoverable reserves for purposes of computing cost depletion under § 611 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2004-10
Internal Revenue Bulletin 2004-10

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