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- §615 Repealed.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