There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter I - Natural Resources (Sections 611 - 638)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Part I - Deductions (Sections 611 - 617)
- Table of Contents
- Front Matter
- 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- Sec. 615 - Repealed.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, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
- Sec. 616 - Development expenditures
- Sec. 617 - Deduction and recapture of certain mining exploration expenditures
- Part II - Repealed (Sections 621 - 621)
- Part III - Sales and Exchanges (Sections 631 - 632)
- Part IV - Mineral Production Payments (Sections 636 - 636)
- Part V - Continental Shelf Areas (Sections 638 - 638)
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