Examples.

Examples. The application of the provisions of paragraphs (a) and (b) of this section may be illustrated by the following examples:
(a) Add all amounts deducted or deferred for exploration expenditures by B for all years:
(a) Add all amounts deducted or deferred for exploration expenditures in prior years and the exploration expenditures with respect to exploration in the United States to be deducted in 1971:

Source

26 CFR § 1.617-2


Scoping language

None
Is this correct? or