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TREAS/IRS RIN: 1545-BI88 Publication ID: Fall 2013 
Title: Limitation of Capitalized Depletion to Adjusted Basis 
Abstract: The regulations are proposed by cross-reference to temporary regulations. Under the proposed regulations, depletion is only required to be capitalized to the extent of the adjusted basis of the property. The proposed regulations also provide that a partner of a partnership must take into account separately its distributive share of the excess of percentage depletion on iron ore and coal (including lignite) over the adjusted basis of the mineral property. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1 
Legal Authority: 26 USC 263A; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013   
Additional Information: REG-131954-09 Drafting attorney: Martha Garcia (202) 622-3110 Reviewing attorney: Jamie Park (202) 622-3110 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BI95 
Agency Contact:
Martha M. Garcia
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5116,
Washington , DC 20224
Phone:202 317-6853
Fax:202 317-6732
Email: martha.m.garcia@irscounsel.treas.gov

 
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