U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter I—Natural ResourcesTitle 26PartPart III—Sales and ExchangesContents§ 631. Gain or loss in the case of timber, coal, or domestic iron ore[§632. Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]
