US Code - 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Section 615 Repealed.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, Sec. 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
Section 616 Development expenditures
Section 617 Deduction and recapture of certain mining exploration expenditures

Natural resources

Repealed]