Part I · DEDUCTIONS
Contents (8)
- Section 611Allowance of deduction for depletion
- Section 612Basis for cost depletion
- Section 613Percentage depletion
- Section 613ALimitations on percentage depletion in case of oil and gas wells
- Section 614Definition of property
- Section 615Repealed. Pub. L. 94455, title XIX, 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
- Section 616Development expenditures
- Section 617Deduction and recapture of certain mining exploration expenditures