26 USC 611 - Allowance of deduction for depletion

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U.S Code last checked for updates: Feb 07, 2026

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Subchapter H - Banking Instituti...

§ 612. Basis for cost depletion...

Subchapter H - Banking Instituti...

§ 612. Basis for cost depletion...

U.S. Code
Notes

§ 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