Part I. DEDUCTIONS
- § 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- § 615 - Repealed.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