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Part 15
FEDERAL · 26 CFR
Part 15 — Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining
5 sections · Title 26: Internal Revenue
§ 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.