26 CFR Topic
Sales and Exchanges
June 25, 2020
§
1.631-1
Election to consider cutting as sale or exchange
§
1.631-2
Gain or loss upon the disposal of timber under cutting contract
§
1.631-3
Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest
§
1.632-1
Tax on sale of oil or gas properties
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