Collapse to view only § 636. Income tax treatment of mineral production payments
§ 636. Income tax treatment of mineral production payments
(a) Carved-out production payments
(b) Retained production payment on sale of mineral property
(c) Retained production payment on lease of mineral property
(d) Definition
(e) Regulations
(Added Pub. L. 91–172, title V, § 503(a), Dec. 30, 1969, 83 Stat. 630; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)