(3)The term “property” means any property (within the meaning of section 614) if— (A)any expenditures described in paragraph (1)(A) are properly chargeable to such property, or (B)the adjusted basis of such property includes adjustments for deductions for depletion under section 611.


26 USC § 1254(a)(3)

Scoping language

None: Default is title Scope
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