There Is a Newer Version of the U.S. Code
1999 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter I - Natural Resources
PART I - DEDUCTIONS
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| Publication Title | United States Code, 1994 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 CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter I - Natural Resources PART I - DEDUCTIONS |
| Contains | sections 611 to 617 |
| Date | 1999 |
| Laws in Effect as of Date | January 23, 2000 |
| Positive Law | No |
| Disposition | standard |
- 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
- Sec. 614 - Definition of property
- Sec. 615 - Repealed. Pub. L. 94-455, title XIX, ยง1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
- Sec. 616 - Development expenditures
- Sec. 617 - Deduction and recapture of certain mining exploration expenditures
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