Sure - look into something like a depletion deduction using the percentage method rather than cost method. This creates a complexity nightmare - as you end up

Sure - look into something like a depletion deduction using the percentage method rather than cost method. This creates a complexity nightmare - as you end up with basis changes for s corp pass-thru's etc that are not tied to anything "real" - ie, no additional contribution of assets or payment of tax on accumulated gains. This all makes things very complicated from recordkeeping, reconciliation and auditing perspectives.