TITLE 26 - US CODE - PART I - DEDUCTIONS
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TITLE 26 - US CODE - PART I - DEDUCTIONS
26 USC 611 - Allowance of deduction for depletion
26 USC 612 - Basis for cost depletion
26 USC 613 - Percentage depletion
26 USC 613A - Limitations on percentage depletion in case of oil and gas wells
26 USC 614 - Definition of property
26 USC 615 - Repealed. Pub. L. 94455, title XIX, 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
26 USC 616 - Development expenditures
26 USC 617 - Deduction and recapture of certain mining exploration expenditures
‹ Subchapter I - Natural Resources
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26 USC 611 - Allowance of deduction for depletion ›
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