View all text of Part I [§ 611 - § 617]
§ 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.)