26 C.F.R. PART 15--TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING


TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A--INCOME TAX

PART 15--TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING

rule
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.
rule



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