property

(a)For the purpose of computing the depletion allowance in the case of mines, wells, and other natural deposits, the term “property” means each separate interest owned by the taxpayer in each mineral deposit in each separate tract or parcel of land. (b)In the case of oil and gas wells or geothermal deposits—

Source

26 USC § 614(a)


Scoping language

None: Default is title Scope
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