26 U.S. Code § 613 Percentage depletion . U.S. Code . US Law .
(b) Percentage depletion ratesThe mines, wells, and other natural deposits, and the . barite, borax, calcium carbonates, diatomaceous earth, dolomite, feldspar, . in the case of iron ore, bauxite, ball and sagger clay, rock asphalt, and ores or .. substituted ordinary income for gain from the sale or exchange of property.Live Chat