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Index  » Subtitle A  » Chapter 1  » Subchapter I

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter I. Natural Resources

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter I (Natural Resources) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 611Allowance of deduction for depletion
I.R.C. 612Basis for cost depletion
I.R.C. 613Percentage depletion
I.R.C. 613ALimitations on percentage depletion in case of oil and gas wells
I.R.C. 614Definition of property
I.R.C. 615Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
I.R.C. 616Development expenditures
I.R.C. 617Deduction and recapture of certain mining exploration expenditures
I.R.C. 621Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 631Gain or loss in the case of timber, coal, or domestic iron ore
I.R.C. 632Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779
I.R.C. 636Income tax treatment of mineral production payments
I.R.C. 638Continental shelf areas

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.