26 CFR Part 15
PART 15—TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
- PART 15—TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter A—Income Tax
- § 15.0-1 Scope of regulations in this part.
- § 15.1-1 Elections to deduct.
- § 15.1-2 Revocation of election to deduct.
- § 15.1-3 Elections as to method of recapture.
- § 15.1-4 Special rules.
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