Sec. 611. Allowance Of Deduction For Depletion
Sec. 612. Basis For Cost Depletion
Sec. 613. Percentage Depletion
Sec. 613A. Limitations On Percentage Depletion In Case Of Oil And Gas Wells
Sec. 614. Definition Of Property
Sec. 616. Development Expenditures
Sec. 617. Deduction And Recapture Of Certain Mining Exploration Expenditures
