Code of Federal Regulations · Part

Part 15 — Temporary Income Tax Regulations Relating To Exploration Expenditures In The Case Of Mining

26 C.F.R. pt. 15

• § 15.0-1 -1 Scope Of Regulations In This Part
• § 15.1-1 -1 Elections To Deduct
• § 15.1-2 -2 Revocation Of Election To Deduct
• § 15.1-3 -3 Elections As To Method Of Recapture
• § 15.1-4 -4 Special Rules