Election Out of Subchapter K for Producers of Natural Gas; Correction
other · IRS · Rule · Published 1995-03-01 · Effective 1995-01-01 · 60 FR 11028
Document
Document number
95-4902
Federal Register citation
60 FR 11028
CFR reference
26 CFR 1
Type
Rule
Action
—
Category
other
Sub-agency
IRS
Publication date
1995-03-01
Effective date
1995-01-01
Treasury docket
TD 8578
Abstract
This document contains a correction to final regulations [TD 8578] which was published in the Federal Register for Friday, December 23, 1994 (59 FR 66181). The final regulations provide that the co- producers under a joint operating agreement must use one of two permissible methods described in the regulations in reporting income from gas sales and certain related deductions and credits.