Versions of 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 on LawServer 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