Notice 2025-20, page 1423.
Internal Revenue Bulletin 2025-19 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice announces the applicable percentage under section 613A(c)(6)(C) for marginal oil and gas properties in the 2025 calendar year. The applicable percentage is used to determine the amount of the percentage depletion deduction allowable under section 613A(c)(6) with respect to oil and natural gas produced from marginal properties.
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