{
  "id": "PREF_RATE_COAL_IRON_ORE_ROYALTIES",
  "name": "Capital Gain Treatment for Coal and Iron Ore Royalties",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Owner must hold the mineral interest for more than 1 year and retain an economic interest under a contract; not applicable to co-adventurers or partners in the actual mining.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Disposal of coal or domestic iron ore with a retained economic interest is treated as a sale of the mineral, qualifying the income for capital gains treatment.",
  "irc_reference": "IRC §631",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}