CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter I— Natural Resources
PART I— DEDUCTIONS
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 611. Allowance of deduction for depletion
- § 612. Basis for cost depletion
- § 613. Percentage depletion
- § 613A. Limitations on percentage depletion in case of oil and gas wells
- § 614. Definition of property
- § 615. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
- § 616. Development expenditures
- § 617. Deduction and recapture of certain mining exploration expenditures
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