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INCOME TAX

Internal Revenue Bulletin 1997-51 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 97–55, page 22. Advance rulings on production payments. This procedure sets forth the conditions under which the Service will consider issuing an advance ruling that a right to mineral is a production payment as defined in section 1.636–3(a) of the Income Tax Regulations.

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▸Contents — Internal Revenue Bulletin 1997-51

Internal Revenue Bulletin 1997-51

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