Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.3 KiB
Markdown
36 lines
1.3 KiB
Markdown
---
|
|
type: "LegalText"
|
|
title: "26 U.S.C. § 612"
|
|
description: "Basis for cost depletion"
|
|
jurisdiction: "us"
|
|
corpus: "united_states_code"
|
|
kind: "code_section"
|
|
title_number: 26
|
|
title_name: "INTERNAL REVENUE CODE"
|
|
chapter_number: "1"
|
|
chapter_name: "NORMAL TAXES AND SURTAXES"
|
|
section: "612"
|
|
citation: "26 U.S.C. § 612"
|
|
status: "current"
|
|
release_point: "119-100"
|
|
release_date: "2026-06-26"
|
|
source: "official"
|
|
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
|
|
source_identifier: "/us/usc/t26/s612"
|
|
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
|
|
source_hash: "be488b2fd6a942f93d75a9b60fc915f88f026fd92fdeb9e2ceb97afc2c434b68"
|
|
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
|
|
text_hash: "c0ba9f7a975eeec5d5a1ac3d8bfdae1b28e256fbb388695698b92bdcefa549a9"
|
|
retrieved_at: "2026-07-04"
|
|
confidence: "official"
|
|
tags: ["legal", "us-code"]
|
|
---
|
|
|
|
# 26 U.S.C. § 612 - Basis for cost depletion
|
|
|
|
## Text
|
|
|
|
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.)
|