Part 15. 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.