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