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  • For property other than a geothermal deposit or an oil and gas well, gross income from the property is defined later under Mines and Geothermal Deposits.taxmap/pubs/p535-050.htm#en_us_publink1000209049Taxable income limit.(p34)The percentage depletion deduction generally cannot be more than 50% (100% for oil and gas property) of your taxable income from the property figured without the depletion d
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