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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations

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e-CFR Data is current as of November 19, 2009

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A--INCOME TAX

PART 15--TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING

rule
§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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