Treasury Regulations, Subchapter A, Part 15 - Index

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SUBCHAPTER A--INCOME TAX

Part 15 TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
Sec. 15.0-1 Scope of regulations in this part
Sec. 15.1-1 Elections to deduct
Sec. 15.1-2 Revocation of election to deduct
Sec. 15.1-3 Elections as to method of recapture
Sec. 15.1-4 Special rules
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