26 CFR Part 15
TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
June 25, 2020
§
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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