There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter I - Natural Resources (§§ 611 - 638)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter I - Natural Resources |
Contains | sections 611 to 638 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Part I - DEDUCTIONS (§§ 611 - 617)
- Table Of Contents
- Front Matter
- Section 611 - Allowance of deduction for depletion
- Section 612 - Basis for cost depletion
- Section 613 - Percentage depletion
- Section 613A - Limitations on percentage depletion in case of oil and gas wells
- Section 614 - Definition of property
- Section 615 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
- Section 616 - Development expenditures
- Section 617 - Deduction and recapture of certain mining exploration expenditures
- Part II - REPEALED (§§ 621)
- Part III - SALES AND EXCHANGES (§§ 631 - 632)
- Part IV - MINERAL PRODUCTION PAYMENTS (§§ 636)
- Part V - CONTINENTAL SHELF AREAS (§§ 638)
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