in respect of any period—
(A)#
before March 1, 1913 ,
(B)#
since February 28, 1913 , during which such property was held by a person or an organization not subject to income taxation under this chapter or prior income tax laws,
(C)#
since February 28, 1913 , and before January 1, 1958 , during which such property was held by a person subject to tax under part I of subchapter L (or the corresponding provisions of prior income tax laws), to the extent that paragraph (2) does not apply, and
(D)#
since February 28, 1913 , during which such property was held by a person subject to tax under part II of subchapter L as in effect prior to its repeal by the Tax Reform Act of 1986 (or the corresponding provisions of prior income tax laws), to the extent that paragraph (2) does not apply,
for exhaustion, wear and tear, obsolescence, amortization, and depletion, to the extent sustained;