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  • Sec.  611. Allowance of deduction for depletion.
  • Sec.  612. Basis for cost depletion.
  • Sec.  613. Percentage depletion.
  • Sec.  613A. Limitations on percentage depletion in case of oil and gas wells.1
  • Sec.  614. Definition of property.
  • Sec.  615. Repealed.
  • Sec.  616. Development expenditures.
  • Sec.  617. Deduction and recapture of certain mining exploration expenditures.

Footnote(s):

1 Editorially supplied. Section 613A added by Pub. L. 94-12 without corresponding amendment of part analysis.

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(Last updated May 8, 2002)