Subchapter I. Natural Resources

Part I. Deductions

• 26 U.S.C. § 611 Allowance of Deduction For Depletion
• 26 U.S.C. § 612 Basis For Cost Depletion
• 26 U.S.C. § 613 Percentage Depletion
• 26 U.S.C. § 613A Limitations On Percentage Depletion In Case of Oil and Gas Wells
• 26 U.S.C. § 614 Definition of Property
• 26 U.S.C. § 615 Repealed
• 26 U.S.C. § 616 Development Expenditures
• 26 U.S.C. § 617 Deduction and Recapture of Certain Mining Exploration Expenditures

Part II. Repealed

• 26 U.S.C. § 621 Repealed

Part III. Sales and Exchanges

• 26 U.S.C. § 631 Gain Or Loss In the Case of Timber, Coal, Or Domestic Iron Ore
• 26 U.S.C. § 632 Repealed

Part IV. Mineral Production Payments

• 26 U.S.C. § 636 Income Tax Treatment of Mineral Production Payments

Part V. Continental Shelf Areas

• 26 U.S.C. § 638 Continental Shelf Areas