Treasury Regulations · 26 CFR
§ 1.615-5. Time for making election with respect to returns due on or before May 2, 1960.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 615
Cite as 26 CFR § 1.615-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 615
- Length
- 51 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
In the case of any taxable year beginning after December 31, 1953, and ending after August 16, 1954, the income tax return for which is due not later than May 2, 1960, the time for exercising any option or making any election under section 615 shall expire on May 2, 1960.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Natural Resources
Nearby sections
- § 1.615-1 Pre-1970 exploration expenditures.
- § 1.615-2 Deduction of pre-1970 exploration expenditures in the year paid or incurred.
- § 1.615-3 Election to defer pre-1970 exploration expenditures.
- § 1.615-4 Limitation of amount deductible.
- § 1.615-5 Time for making election with respect to returns due on or before May 2, 1960.
- § 1.615-6 Election to deduct under section 615.
- § 1.615-7 Effect of transfer of mineral property.
- § 1.615-8 Termination of section 615.
- § 1.615-9 Notification under Tax Reform Act of 1969.