Pub. L. 85-866, tit. I, sec. 35

DEPLETION ALLOWANCE IN CASE OF ESTATES.

EnactedYear: 1958Length: 39 wordsOfficial source
SEC. 35. DEPLETION ALLOWANCE IN CASE OF ESTATES. Section 611 (b) (4) (relating to allowance of deduction for depletion in the case of estates) is amended by striking out “devises” and inserting in lieu thereof “devisees”. 72 Stat. 1633