IRS Issues Notice on 2026 Marginal Production Rates
June 16, 2026
June 16, 2026
WASHINGTON, June 16 -- The Internal Revenue Service issued the following notice (No. 2026-35) on June 15, 2026, entitled "2026 Marginal Production Rates".
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This notice announces the applicable percentage under Sec. 613A of the Internal Revenue Code to be used in determining percentage depletion for marginal properties for the 2026 calendar year.
Section 613A(c)(6)(C) defines the term "applicable percentage" for purposes of determini . . .
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This notice announces the applicable percentage under Sec. 613A of the Internal Revenue Code to be used in determining percentage depletion for marginal properties for the 2026 calendar year.
Section 613A(c)(6)(C) defines the term "applicable percentage" for purposes of determini . . .
