Sections
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1.631-1
§ 1.631-1 Election to consider cutting as sale or exchange. -
1.631-2
§ 1.631-2 Gain or loss upon the disposal of timber under cutting contract. -
1.631-3
§ 1.631-3 Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest. -
1.632-1
§ 1.632-1 Tax on sale of oil or gas properties.