### Question
Can you define what owner means?


### Answer
**Owner** is defined as the following in *26 U.S.C. § 631*:

> any person who owns an economic interest in coal or iron ore in place, including a sublessor. 

#### Citation:
  - *26 U.S.C. § 631*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter I-Natural Resources > PART III-SALES AND EXCHANGES**

