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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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Title 26
Chapter I
Part 15 - PART 15—TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
§ 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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