Subchapter I: Natural Resources
Part I: DEDUCTIONS
- 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- [Section 615: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
- Section 616: Development expenditures
- Section 617: Deduction and recapture of certain mining exploration expenditures
[Part II: REPEALED]
- [Section 621: Repealed. Pub. L. 101–508, title XI, § 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521]
Part III: SALES AND EXCHANGES
- Section 631: Gain or loss in the case of timber, coal, or domestic iron ore
- [Section 632: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]