26 CFR 1.611-0
§ 1.611-0 Regulatory authority.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.611-0, § 1.611-0 Regulatory authority, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110494
- Permanent ID
ys:prov:110494@1- SHA-256
9c1a48d3c609cd3c5362f1c310c83f1a8832d7cdcc583e71e51e0dfb34f7026e
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Full text
Sections 1.611-1 through 1.614-8, inclusive, are prescribed under the authority granted the Secretary or his delegate by section 611(a) of the Code to prescribe regulations under which a reasonable allowance for depletion and depreciation of improvements shall be allowed, according to the peculiar conditions in each case, in the case of mines, oil and gas wells, other natural deposits and timber.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.