Finance & markets · 10/01/1995Updated: 10/18/2026 · 1 min read

IRS Issues Final Regulations on Tax Treatment of Natural Resource Recapture Property

The IRS has released final regulations clarifying the tax treatment of gains from disposing of certain natural resource recapture properties, which include section 1254 property and oil, gas, or geothermal properties, following changes made by various tax reform acts since 1966.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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