| Vol. |
Part |
Sections |
Section |
Subject |
Citation |
| 7 |
1 |
1.501 to 1.640 |
Sec. 1.512(b)-1 |
Modifications |
26CFR1.512(b)-1 |
| |
|
|
Sec. 1.611-1 |
Allowance of Deduction for Depletion |
26CFR1.611-1 |
| |
|
|
Sec. 1.611-2 |
Rules applicable to mines, oil and gas wells, and othernatural deposits |
26CFR1.611-2 |
| |
|
|
Sec. 1.611-3 |
Rules Applicable to Timber |
26CFR1.611-3 |
| |
|
|
Sec. 1.611-5 |
Depreciation of Improvements |
26CFR1.611-5 |
| |
|
|
Sec. 1.612-1 |
Basis for allowance of cost depletion |
26CFR1.612-1 |
| |
|
|
Sec. 1.612-2 |
Allowable capital additions in case of mines |
26CFR1.612-2 |
| |
|
|
Sec. 1.612-3 |
Depletion; treatment of bonus and advanced royalty. |
26CFR1.612-3 |
| |
|
|
Sec. 1.631-1 |
Election to consider cutting as sale or exchange |
26CFR1.631-1 |
| |
|
|
Sec. 1.631-2 |
Gain or loss upon the disposal of timber under cuttingcontract |
26CFR1.631-2 |