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United States Code

Part I

Deductions

611Allowance of deduction for depletion 612Basis for cost depletion 613Percentage depletion 613ALimitations on percentage depletion in case of oil and gas wells 614Definition of property 615Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]Repealed 616Development expenditures 617Deduction and recapture of certain mining exploration expenditures