Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 15: Temporary Income Tax Regulations Relating To Exploration Expenditures In The Case Of Mining

Section No. Description
Section 15.0-1 Elections to deduct
Section 15.1-1 Revocation of election to deduct
Section 15.1-2 Elections as to method of recapture
Section 15.1-3 Special rules
Section 15.1-4 Taxable years affected