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Regulations last checked for updates: May 01, 2026
Title 26 - Internal Revenue last revised: Apr 20, 2026
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Title 26
Chapter I
Part 15 - PART 15—TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
§ 15.0-1 -
§ 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.
authority:
Sec. 7805, 68A Stat. 917;
26 U.S.C. 7805.
source:
T.D. 6907, 31 FR 16776, Dec. 31, 1966, unless otherwise noted.
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