Treasury Regulations · 26 CFR
§ 15.0-1. Scope of regulations in this part.
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).
Cite as 26 CFR § 15.0-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6907, 31 FR 16776, Dec. 31, 1966, unless otherwise noted.
- Length
- 114 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
The regulations in this part relate to expenditures of the type described in section 615(a) or in section 617(a)(1) paid or incurred after September 12, 1966. The regulations in this part do not apply to the income tax treatment of mining exploration expenditures paid or incurred before September 13, 1966, and no election made pursuant to the provisions of the regulations in this part shall have any effect on the income tax treatment of exploration expenditures paid or incurred before such date. See § 15.1-4 for rules relating to treatment of exploration expenditures paid or incurred during taxable years beginning before September 13, 1966, and ending after September 12, 1966.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 15 Temporary income tax regulations relating to exploration expenditures in the case of mining
Nearby sections
- § 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.