Part I – Deductions

Deductions

Pathway

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

Details

• Reference: Part I
• Legend: Deductions
• USCode Year: 2013

Provision Content

Amendments

1990—Pub. L. 101–508, title XI, §11801(b)(7), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for part II Exclusions from gross income.

1976—Pub. L. 94–455, title XIX, §1901(b)(21)(H), Oct. 4, 1976, 90 Stat. 1798, struck out item 615 Exploration expenditures.

1969—Pub. L. 91–172, title V, §§503(b), 505(c), Dec. 30, 1969, 83 Stat. 631, 634, added items for parts IV and V.

Pub. L. 91–172, title V, §504(c)(5), Dec. 30, 1969, 83 Stat. 633, substituted Pre-1970 exploration expenditures for Exploration expenditures in item 615 and substituted Deduction and recapture of certain mining exploration expenditures for Additional exploration expenditures in the case of domestic mining in item 617.

1966—Pub. L. 89–570, §1(d), Sept. 12, 1966, 80 Stat. 762, added item 617.

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

In this entry about 26-U.S.C.-594, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

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.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter I/Part I/Section 611 – Allowance of Deduction For Depletion
• Title 26/Subtitle A/Chapter 1/Subchapter I/Part I/Section 612 – Basis For Cost Depletion
• Title 26/Subtitle A/Chapter 1/Subchapter I/Part I/Section 613 – Percentage Depletion
• Title 26/Subtitle A/Chapter 1/Subchapter I/Part I/Section 613A – Limitations On Percentage Depletion In Case of Oil and Gas Wells
• Title 26/Subtitle A/Chapter 1/Subchapter I/Part I/Section 614 – Definition of Property
• Title 26/Subtitle A/Chapter 1/Subchapter I/Part I/Section 615 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(88), Oct. 4, 1976, 90 Stat. 1779]
• Title 26/Subtitle A/Chapter 1/Subchapter I/Part I/Section 616 – Development Expenditures
• Title 26/Subtitle A/Chapter 1/Subchapter I/Part I/Section 617 – Deduction and Recapture of Certain Mining Exploration Expenditures