...who owns an Interest In such timber, including a sublessor and a holder of a contract to cut timber. (c) Disposal of coal or domestic iron ore with a retained economic interest. In the case of the disposal of coal (Including lignite), or iron ore mined in the United States, held...

...who owns an Interest In such timber, Including a sublessor and a holder of a contract to cut timber. (c) Disposal of coal or domestic iron ore with a retained economic interest. In the case of the disposal of coal (including lignite), or Iron ore mined In the United States, held...

...who owns an interest in such timber. including a sublessor and a holder of a contract to cut timber. (c) Disposal of coal or domestic iron ore with a retained economic interest. In the case of the disposal of coal (including lignite) , or iron ore mined in the United States, held...

...of a disposal of timber, coal, or domestic iron ore, which qualifies under section 631 (relating to gain or loss in the case of timber, coal, or domestic Iron ore), see that section and the regulations thereunder. See paragraph (e) of this section for special rules...

...by TD 7728, 45 FR 72650, Nov. 3, 1980] 26 CFR Ch. I (4-1-04 Edition) §1.631-3 Gain or lose upon the disposal of coal or domestic iron ore with a retained economic interest. (a) In general. (1) The provisions of section 631(c) apply to an owner who disposes of coal (including...

...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. MINERAL PRODUCTION PAYMENTS 1.636-1 Treatment of production...

...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. MINERAL PRODUCTION PAYMENTS 1.636-1 Treatment of production...

...631. Gain or loss in the case of timber or coal." and inserting in lieu thereof the following : "Sec. 631. Gain or loss in the case of timber, coal, or domestic iron ore." (3) The heading of section 272 is amended to read as follows : "SEC. 272. DISPOSAL OF COAL OR DOMESTIC...

...631. Gain or loss In the case of timber or coal." and inserting in lieu thereof the following : "Sec. or profits, whichever (3) The heading of section 272 is amended to read as follows : "SEC. 272. DISPOSAL OF COAL OR DOMESTIC...

...88-272, §227(b)(l), 78 Stat. 98: (in full) Amended the heading of Sec. 631 to read as follows: "SEC. 631. GAIN OR LOSS IN THE CASE OF TIMBER, COAL, OR DOMESTIC IRON ORE." Applicability: Amounts received or accrued in taxable years beginning after December 31, 1963, attributable...