Title 26

PART 15

Part 15 - Temporary Income Tax Regulations Relating To Exploration Expenditures In The Case Of Mining

PART 15 - TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING Authority:Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805. Source:T.D. 6907, 31 FR 16776, Dec. 31, 1966, unless otherwise noted.

• Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.
• Source: T.D. 6907, 31 FR 16776, Dec. 31, 1966, unless otherwise noted.

26:16.0.1.1.15.0.1.1	SECTION 15.0-1	15.0-1 Scope of regulations in this part.
26:16.0.1.1.15.0.1.2	SECTION 15.1-1	15.1-1 Elections to deduct.
26:16.0.1.1.15.0.1.3	SECTION 15.1-2	15.1-2 Revocation of election to deduct.
26:16.0.1.1.15.0.1.4	SECTION 15.1-3	15.1-3 Elections as to method of recapture.
26:16.0.1.1.15.0.1.5	SECTION 15.1-4	15.1-4 Special rules.

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