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TITLE 26-INTERNAL REVENUE CODE shale, and slate used or sold for use as sin- tered or burned lightweight aggregates. (6) 5 percent (A) gravel, peat, pumice, sand, scoria, shale (except shale described in paragraph (2)(B) or (5)), and stone (except stone de- scribed in paragraph (7)); (B) clay used, or sold for use, in the manu- facture of drainage and roofing tile, flower pots, and kindred products; and (C) if from brine wells-bromine, calcium chloride, and magnesium chloride. (7) 14 percent All other minerals, including, but not limit- ed to, aplite, barite, borax, calcium carbon- ates, diatomaceous earth, dolomite, feldspar, fullers earth, garnet, gilsonite, granite, limes- tone, magnesite, magnesium carbonates, marble, mollusk shells (including clam shells and oyster shells), phosphate rock, potash, quartzite, slate, soapstone, stone (used or sold for use by the mine owner or operator as di- mension stone or ornamental stone), thenar- dite, tripoli, trona, and (if paragraph (1)(B) does not apply) bauxite, flake graphite, fluor- spar, lepidolite, mica, spodumene, and talc (including pyrophyllite), except that, unless sold on bid in direct competition with a bona fide bid to sell a mineral listed in paragraph (3), the percentage shall be 5 percent for any such other mineral (other than slate to which paragraph (5) applies) when used, or sold for use, by the mine owner or operator as rip rap, ballast, road material, rubble, concrete aggre- gates, or for similar purposes. For purposes of this paragraph, the term "all other minerals" does not include- (A) soil, sod, dirt, turf, water, or mosses; (B) minerals from sea water, the air, or similar inexhaustible sources; or (C) oil and gas wells. For the purposes of this subsection, minerals (other than sodium chloride) extracted from brines pumped from a saline perennial lake within the United States shall not be consid- ered minerals from an inexhaustible source. (c) Definition of gross income from property For purposes of this section- (1) Gross income from the property The term "gross income from the property" means, in the case of a property other than an oil or gas well, the gross income from mining. (2) Mining The term "mining" includes not merely the extraction of the ores or minerals from the ground but also the treatment processes con- sidered as mining described in paragraph (4) (and the treatment processes necessary or in- cidental thereto), and so much of the trans- portation of ores or minerals (whether or not by common carrier) from the point of extrac- tion from the ground to the plants or mills in which such treatment processes are applied thereto as is not in excess of 50 miles unless the Secretary finds that the physical and other requirements are such that the ore or mineral must be transported a greater dis- tance to such plants or mills. (3) Extraction of the ores or minerals from the ground The term "extraction of the ores or miner- als from the ground" includes the extraction by mine owners or operators of ores or miner- als from the waste or residue of prior mining. The preceding sentence shall not apply to any such extraction of the mineral or ore by a purchaser of such waste or residue or of the rights to extract ores or minerals therefrom. (4) Treatment processes considered as mining The following treatment processes where applied by the mine owner or operator shall be considered as mining to the extent they are applied to the ore or mineral in respect of which he is entitled to a deduction for deple- tion under section 611: (A) In the case of coal-cleaning, break- ing, sizing, dust allaying, treating to prevent freezing, and loading for shipment; (B) in the case of sulfur recovered by the Frasch process-cleaning, pumping to vats, cooling, breaking, and loading for shipment; (C) in the case of iron ore, bauxite, ball and sagger clay, rock asphalt, and ores or minerals which are customarily sold in the form of a crude mineral product-sorting, concentrating, sintering, and substantially equivalent processes to bring to shipping grade and form, and loading for shipment; (D) in the case of lead, zinc, copper, gold, silver, uranium, or fluorspar ores, potash, and ores or minerals which are not custom- arily sold in the form of the crude mineral product-crushing, grinding, and benefica- tion by concentration (gravity, flotation, amalgamation, electrostatic, or magnetic), cyanidation, leaching, crystallization, pre- cipitation (but not including electrolytic de- position, roasting, theremal or electric smelting, or refining), or by substantially equivalent processes or combination of pro- cesses used in the separation or extraction of the product or products from the ore or the mineral or minerals from other material from the mine or other natural deposi, (E) the pulverization of talc, the bui .ng of magnesite, the sintering and nodulizing of phosphate rock, the decarbonation of trona, and the furnacing of quicksilver ores; (F) in the case of calcium carbonates and other minerals when used in making cement-all processes (other than preheat- ing of the kiln feed) applied prior to the in- troduction of the kiln food into the kiln, but not including any subsequent process; (G) in the case of clay to which paragraph (5) or (6)(B) of subsection (b) applies- crushing, grinding, and separating the min- eral from waste, but not including any sub- sequent process; (H) in the case of oil shale-extraction from the ground, crushing, loading into the retort, and retorting, but not hydrogena- tion, refining, or any other process subse- quent to retorting; and (I) any other treatment process provided for by regulations prescribed by the Secre- tary which, with respect to the particular ore or mineral, is not inconsistent with the preceding provisions of this paragraph. Page 441 § 613