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LII
Electronic Code of Federal Regulations (e-CFR)
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
26 CFR Part 15 - TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
CFR
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§ 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.
Authority:
Sec. 7805, 68A Stat. 917;
26 U.S.C. 7805
.
Source:
T.D. 6907,
31 FR 16776
, Dec. 31, 1966, unless otherwise noted.
