[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.613-6]

[Page 435]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.613-6  Statement to be attached to return when depletion is 
claimed on percentage basis.

    In addition to the requirements set forth in paragraph (g) of Sec. 
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:
    (a) All data necessary for the determination of the gross income 
from the property, as defined in Sec. Sec. 1.613-3 from 1.613-4, 
including:
    (1) Amounts paid as rents or royalties including amounts which the 
recipient treats under section 631(c),
    (2) Proportion and amount of bonus excluded, and
    (3) Amounts paid to holders of other interests in the mineral 
deposit.
    (b) All additional data necessary for the determination of the 
taxable income from the property (computed without the allowance for 
depletion), as defined in Sec. 1.613-5.

[T.D. 7170, 37 FR 5382, Mar. 15, 1972]