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title 26
Internal Revenue
chapter I-i8
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 16
Mineral Production Payments
Subjgrp 16. Mineral Production Payments
§ 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.