Treasury Regulations · 26 CFR
§ 1.613-6. Statement to be attached to return when depletion is claimed on percentage basis.
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. § 613
Cite as 26 CFR § 1.613-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 15, 1972 by T.D. 7170
- Issued under
- 26 U.S.C. § 613
- Length
- 154 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 3 regulations; cited by 1
In addition to the requirements set forth in paragraph (g) of § 1.611-2, a taxpayer who claims the percentage depletion deduction under section 613 for any taxable year shall attach to his return for such year a statement setting forth in complete, summary form, with respect to each property for which such deduction is allowable, the following information:
[T.D. 7170, 37 FR 5382, Mar. 15, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 1.611-2 Rules applicable to mines, oil and gas wells, and other natural deposits.
- § 1.613-3 Gross income from the property.
- § 1.613-5 Taxable income from the property.
Cited by 1 other regulation
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. 7170 (37 FR 5382)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Natural Resources
Nearby sections
- § 1.613-2 Percentage depletion rates.
- § 1.613-3 Gross income from the property.
- § 1.613-4 Gross income from the property in the case of minerals other than oil and gas.
- § 1.613-5 Taxable income from the property.
- § 1.613-6 Statement to be attached to return when depletion is claimed on percentage basis.
- § 1.613-7 Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954.
- § 1.613A-0 Limitations on percentage depletion in the case of oil and gas wells; table of contents.
- § 1.613A-1 Post-1974 limitations on percentage depletion in case of oil and gas wells; general rule.
- § 1.613A-2 Exemption for certain domestic gas wells.