PART I—DEDUCTIONS (§§ 611—617)
- § 611. Allowance of deduction for depletion
- § 612. Basis for cost depletion
- § 613. Percentage depletion
- § 613A. Limitations on percentage depletion in case of oil and gas wells
- § 614. Definition of property
- [§ 615. Repealed.]
- § 616. Development expenditures
- § 617. Deduction and recapture of certain mining exploration expenditures