26 U.S.C. § 612
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 612. Basis for cost depletion
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.
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