All IRC Regulations

9 results for "614"

Showing top 9 matches in Treasury Regulations.

§ 1.614-0
Introduction.
§ 1.614-1
Definition of property.
§ 1.614-2
Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964.
§ 1.614-3
Rules relating to separate operating mineral interests in the case of mines.
§ 1.614-4
Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral interests for taxable years beginning before January 1, 1964, in the case of oil and gas wells.
§ 1.614-5
Special rules as to aggregating nonoperating mineral interests.
§ 1.614-6
Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined.
§ 1.614-7
Extension of time for performing certain acts.
§ 1.614-8
Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells.