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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter I
Part I
§ 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 Repealed.
§ 616. Development expenditures
§ 617. Deduction and recapture of certain mining exploration expenditures
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