26 USC Subtitle A, CHAPTER 1, Subchapter I, PART IV: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter I, PART IV: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter I-Natural ResourcesPART IV-MINERAL PRODUCTION PAYMENTS
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PART IV-MINERAL PRODUCTION PAYMENTS

Sec.
636.
Income tax treatment of mineral production payments.

        

Editorial Notes

Amendments

1969- Pub. L. 91–172, title V, §503(a), Dec. 30, 1969, 83 Stat. 630 , added part heading and section analysis.