United States Code · Part

Part I — Deductions

26 U.S.C. pt. ptI

• § 611 Allowance Of Deduction For Depletion
• § 612 Basis For Cost Depletion
• § 613 Percentage Depletion
• § 614 Definition Of Property
• § 615 Repealed. Pub. L. 94–455, Title Xix, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
• § 616 Development Expenditures
• § 617 Deduction And Recapture Of Certain Mining Exploration Expenditures
• § 613A Limitations On Percentage Depletion In Case Of Oil And Gas Wells