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Electronic Code of Federal Regulations

e-CFR data is current as of January 16, 2020

Title 26Chapter ISubchapter APart 15


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

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.

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