2024 26 CFR 1.614-8 – Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells
2023 26 CFR 1.614-8 – Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells
2022 26 CFR 1.614-8 – Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells
2021 26 CFR 1.614-8 – Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells
2015 26 CFR 1.614-8 – Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells
2014 26 CFR 1.614-8 – Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells
2010 26 CFR 1.614-8 – Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells
2009 26 CFR 1.614-8 – Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells