- Section 1.611-0 - Regulatory authority
- Section 1.611-1 - Allowance of deduction for depletion
- Section 1.611-2 - Rules applicable to mines, oil and gas wells, and other natural deposits
- Section 1.611-3 - Rules applicable to timber
- Section 1.611-4 - Depletion as a factor in computing earnings and profits for dividend purposes
- Section 1.611-5 - Depreciation of improvements
- Section 1.612-1 - Basis for allowance of cost depletion
- Section 1.612-2 - Allowable capital additions in case of mines
- Section 1.612-3 - Depletion; treatment of bonus and advanced royalty
- Section 1.612-4 - Charges to capital and to expense in case of oil and gas wells
- Section 1.612-5 - Charges to capital and to expense in case of geothermal wells
- Section 1.613-1 - Percentage depletion; general rule
- Section 1.613-2 - Percentage depletion rates
- Section 1.613-3 - Gross income from the property
- Section 1.613-4 - Gross income from the property in the case of minerals other than oil and gas
- Section 1.613-5 - Taxable income from the property
- Section 1.613-6 - Statement to be attached to return when depletion is claimed on percentage basis
- Section 1.613-7 - Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954
- Section 1.613A-0 - Limitations on percentage depletion in the case of oil and gas wells; table of contents
- Section 1.613A-1 - Post-1974 limitations on percentage depletion in case of oil and gas wells; general rule
- Section 1.613A-2 - Exemption for certain domestic gas wells
- Section 1.613A-3 - Exemption for independent producers and royalty owners
- Section 1.613A-4 - Limitations on application of Section 1.613A-3 exemption
- Section 1.613A-5 - Election under section 613A(c)(4)
- Section 1.613A-6 - Recordkeeping requirements
- Section 1.613A-7 - Definitions
- Section 1.614-0 - Introduction
- Section 1.614-1 - Definition of property
- Section 1.614-2 - Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964
- Section 1.614-3 - Rules relating to separate operating mineral interests in the case of mines
- Section 1.614-4 - Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral interests for taxable years beginning before January 1, 1964, in the case of oil and gas wells
- Section 1.614-5 - Special rules as to aggregating nonoperating mineral interests
- Section 1.614-6 - Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined
- Section 1.614-7 - Extension of time for performing certain acts
- Section 1.614-8 - Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells
- Section 1.615-1 - Pre-1970 exploration expenditures
- Section 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred
- Section 1.615-3 - Election to defer pre-1970 exploration expenditures
- Section 1.615-4 - Limitation of amount deductible
- Section 1.615-5 - Time for making election with respect to returns due on or before May 2, 1960
- Section 1.615-6 - Election to deduct under section 615
- Section 1.615-7 - Effect of transfer of mineral property
- Section 1.615-8 - Termination of section 615
- Section 1.615-9 - Notification under Tax Reform Act of 1969
- Section 1.616-1 - Development expenditures
- Section 1.616-2 - Election to defer
- Section 1.616-3 - Time for making election with respect to returns due on or before May 2, 1960
- Section 1.617-1 - Exploration expenditures
- Section 1.617-2 - Limitation on amount deductible
- Section 1.617-3 - Recapture of exploration expenditures
- Section 1.617-4 - Treatment of gain from disposition of certain mining property
- Section 1.617-5 - Effective/applicability date