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Publication 535 2000 Tax Year

Important Change

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Marginal production of oil and gas. The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas has been extended to tax years beginning after 1999 and before 2002. For more information on marginal production, see section 613A(c) of the Internal Revenue Code.

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