26-U.S.C.-612

§612 – Basis For Cost Depletion

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter I > Part I > Section 612

Details

• Reference: Section 612
• Legend: §612 – Basis For Cost Depletion
• USCode Year: 2013

Provision Content

Except as otherwise provided in this subchapter, the basis on which depletion is to be allowed in respect of any property shall be the adjusted basis provided in section 1011 for the purpose of determining the gain upon the sale or other disposition of such property.

(Aug. 16, 1954, ch. 736, 68A Stat. 208.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-601 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-601, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-594 in the Legal Encyclopedia: Tax Liability

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26-U.S.C.-593 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-593, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-595, in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-595,, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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