Treasury Regulations · 26 CFR
§ 1.611-0. Regulatory authority.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 611
Cite as 26 CFR § 1.611-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 26, 1968 by T.D. 6965
- Issued under
- 26 U.S.C. § 611
- Length
- 72 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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.
[T.D. 6965, 33 FR 10692, July 26, 1968]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6965 (33 FR 10692)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Natural Resources