The total amount of Intangible Drilling Costs, within the meaning of Section 614, costs that you deducted and the deductions for depletion are generally 1254 costs subject to recapture as ordinary income to the extent of any gain realized on the disposition of the property.
26 CFR 1.1254-1 - Treatment of gain from disposition of natural resource recapture property
tps://www.law.cornell.edu/cfr/text/26/1.1254-1
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