View all text of Part IV [§ 636 - § 636]
§ 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.)