DEDUCTIONS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Natural Resources
  7. DEDUCTIONS

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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
616

Development expenditures

Section
617

Deduction and recapture of certain mining exploration expenditures