26 USC 1254
§ 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- § 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1978 Amendment
- Effective Date
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