> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://biasinvestors.crisp.help/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# Oil Depletion Allowance

An allowable percentage of tax-free income that an investor in an oil and gas limited partnership may receive from the gross revenues generated by the sale of oil and gas from a producing property.