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Notice 2023-50, page 361.

Internal Revenue Bulletin 2023-30 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice announces that under § 613A(c)(6)(C) of the Internal Revenue Code, the applicable percentage for purposes of determining percentage depletion on marginal properties for calendar year 2023 is 15 percent. The format of the notice is identical to the format of notices previously published on this issue.

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▸Contents — Internal Revenue Bulletin 2023-30
Internal Revenue Bulletin 2023-30

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