26 USC 636 - Income tax treatment of mineral production payments

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U.S Code last checked for updates: Feb 07, 2026

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U.S. Code
Notes

§ 636.

Income tax treatment of mineral production payments

(a)

Carved-out production payments

(b)

Retained production payment on sale of mineral property

(c)

Retained production payment on lease of mineral property

(d)

Definition

(e)

Regulations

(Added Pub. L. 91–172, title V, § 503(a), Dec. 30, 1969, 83 Stat. 630; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 636