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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter I. Natural Resources |
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Part IV. MINERAL PRODUCTION PAYMENTS |
| § 636. Income tax treatment of mineral production payments |
Amendments
1969—Pub. L. 91–172, title V, § 503(a),