CFR›Title 26›Chapter I›Part 1›Subject Group Mineral Production Payments ContainsSections 1.636-1–1.636-4CorpusDaily eCFRDisplayed edition2026-05-08Last updated2026-05-08 Sections 1.636-1 § 1.636-1 Treatment of production payments as loans. 1.636-2 § 1.636-2 Production payments retained in leasing transactions. 1.636-3 § 1.636-3 Definitions. 1.636-4 § 1.636-4 Effective dates of section 636. Previous Methods of Accounting in General Methods of Accounting in General Next Miscellaneous Miscellaneous