Subjgrp 15. Sales and Exchanges
- § 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.