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Title 26, Part 15 — Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining

5 sections

Section 15.0-1
Scope of regulations in this part.
Section 15.1-1
Elections to deduct.
Section 15.1-2
Revocation of election to deduct.
Section 15.1-3
Elections as to method of recapture.
Section 15.1-4
Special rules.