Home › CFR › Title 26 › Part 1526 CFR Part 15 — Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining§ 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.