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2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter I - Natural Resources
Part I - Deductions
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter I - Natural Resources PART I - DEDUCTIONS |
sections 611 to 617 |
2017 |
January 12, 2018 |
No |
standard |
- 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- Sec. 615 - Repealed.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, 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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