2024 26 CFR 1.614-5 – Special rules as to aggregating nonoperating mineral interests

2023 26 CFR 1.614-5 – Special rules as to aggregating nonoperating mineral interests

2022 26 CFR 1.614-5 – Special rules as to aggregating nonoperating mineral interests

2021 26 CFR 1.614-5 – Special rules as to aggregating nonoperating mineral interests

2015 26 CFR 1.614-5 – Special rules as to aggregating nonoperating mineral interests

2014 26 CFR 1.614-5 – Special rules as to aggregating nonoperating mineral interests

2010 26 CFR 1.614-5 – Special rules as to aggregating nonoperating mineral interests

2009 26 CFR 1.614-5 – Special rules as to aggregating nonoperating mineral interests