extraction of the ores or minerals from the ground

(3) Extraction of the ores or minerals from the ground The term “extraction of the ores or minerals from the ground” includes the extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining. The preceding sentence shall not apply to any such extraction of the mineral or ore by a purchaser of such waste or residue or of the rights to extract ores or minerals therefrom.

Source

26 USC § 613(c)(3)


Scoping language

For purposes of this section
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