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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter I
Part I
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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[Section 615: Repealed.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