26 USC Part I - DEDUCTIONS | LII / Legal Information Institute

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Sec. 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. ^[1] Editorially supplied. Section 613A added by Pub. L. 94–12without corresponding amendment of part analysis. 614. Definition of property. [615. Repealed.] 616. Development expenditures. 617. Deduction and recapture of certain mining exploration expenditures.

Amendments

1990—Pub. L. 101–508, title XI, § 11801(b)(7),Nov. 5, 1990, 104 Stat. 1388–522, struck out item for part II “Exclusions from gross income”.

1976—Pub. L. 94–455, title XIX, § 1901(b)(21)(H),Oct. 4, 1976, 90 Stat. 1798, struck out item 615 “Exploration expenditures”.

1969—Pub. L. 91–172, title V, §§ 503(b), 505 (c),Dec. 30, 1969, 83 Stat. 631, 634, added items for parts IV and V.

Pub. L. 91–172, title V, § 504(c)(5),Dec. 30, 1969, 83 Stat. 633, substituted “Pre-1970 exploration expenditures” for “Exploration expenditures” in item 615 and substituted “Deduction and recapture of certain mining exploration expenditures” for “Additional exploration expenditures in the case of domestic mining” in item 617.

1966—Pub. L. 89–570, § 1(d),Sept. 12, 1966, 80 Stat. 762, added item 617.

Footnotes
[1] Editorially supplied. Section 613A added by Pub. L. 94–12without corresponding amendment of part analysis.

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Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Part I - DEDUCTIONS

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