26 USC 611 - Allowance of deduction for depletion

U.S Code last checked for updates: Sep 07, 2025

§ 611.

Allowance of deduction for depletion

(a)

General rule

(b)

Special rules

(1)

Leases

(2)

Life tenant and remainderman

(3)

Property held in trust

(4)

Property held by estate

(c)

Cross reference

(Aug. 16, 1954, ch. 736, 68A Stat. 207; Pub. L. 85–866, title I, § 35, Sept. 2, 1958, 72 Stat. 1632; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 611