2024 26 CFR 1.614-6 – Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined

2023 26 CFR 1.614-6 – Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined

2022 26 CFR 1.614-6 – Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined

2021 26 CFR 1.614-6 – Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined

2015 26 CFR 1.614-6 – Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined

2014 26 CFR 1.614-6 – Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined

2010 26 CFR 1.614-6 – Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined

2009 26 CFR 1.614-6 – Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined