2024 26 CFR 1.614-2 – Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964

2023 26 CFR 1.614-2 – Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964

2022 26 CFR 1.614-2 – Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964

2021 26 CFR 1.614-2 – Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964

2015 26 CFR 1.614-2 – Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964

2014 26 CFR 1.614-2 – Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964

2010 26 CFR 1.614-2 – Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964

2009 26 CFR 1.614-2 – Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964