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Title 26 - Internal Revenue
Subchapter A - INCOME TAX
Part 1 - INCOME TAXES
26 CFR Topic
26 CFR Topic
Mineral Production Payments
June 25, 2020
§
1.636-1
Treatment of production payments as loans
§
1.636-2
Production payments retained in leasing transactions
§
1.636-3
Definitions
§
1.636-4
Effective dates of section 636
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