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    Depletion

    Can mining of aggregate/gravel be available for depletion. If so, what percentage rate?

    #2
    It's probably either 5% or 7½%. There is a table in Chapter 9 of IRS Pub 535 listing the most common deposit minerals. You can find a complete list in Code §613(b).
    Roland Slugg
    "I do what I can."

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