### Question
Can you define what mineral property means?


### Answer
**Mineral property** is defined as the following in *26 U.S.C. § 636*:

> assigned to the term “property” in section 614(a).

#### Citation:
  - *26 U.S.C. § 636*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter I-Natural Resources > PART IV-MINERAL PRODUCTION PAYMENTS**

