Title 26Part
Part I—Deductions
Contents
- § 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 Repealed.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