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TREAS/IRS RIN: 1545-BI88 Publication ID: Spring 2011 
Title: Limitation of the Capitalized Depletion to Adjusted Basis 
Abstract: The regulations modify the determination of the amount of depletion that must be capitalized. Under the proposed regulations, depletion is only required to be capitalized to the extent of the adjusted basis of the 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  06/00/2011    
Additional Information: REG-131954-09 Drafting attorney: Alexander R. Roche (202) 622-4970 Reviewing attorney: Roy A. Hirschhorn (202) 622-4970 Treasury attorney: Eric Lucas (202) 622-0869 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Alexander R. Roche
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4139,
Washington, DC 20224
Phone:202 622-4970
Fax:202 622-0735
Email: alexander.r.roche@irscounsel.treas.gov