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.