Tax Research > Internal Revenue Code > Subchapter I: Natural resources
Title 26 Internal Revenue Code
Subtitle A : Income Taxes
Chapter 1 : Normal Taxes and Surtaxes
Subchapter I : Natural resources
| Part | Subpart | Section Title | Section(s) |
| I | |||
| Allowance of deduction for depletion | Sec(s)611 | ||
| Basis for cost depletion | Sec(s)612 | ||
| Percentage depletion | Sec(s)613 | ||
| Definition of property | Sec(s)614 | ||
| III | |||
| Gain or loss in the case of timber, coal, or domestic ironore | Sec(s)631 |