---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schI/ptIV"
level: "part"
label: "Part IV"
heading: "Mineral Production Payments"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schI-ptIV"
sections_count: 1
---

# Part IV — Mineral Production Payments

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter I — Natural Resources

## Sections

- [§636. Income tax treatment of mineral production payments](/usc/26/636.md)