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Treasury Regulations · 26 CFR Part 15

Part 15. Temporary income tax regulations relating to exploration expenditures in the case of mining

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 15.0-1 Scope of regulations in this part.
  2. § 15.1-1 Elections to deduct.
  3. § 15.1-2 Revocation of election to deduct.
  4. § 15.1-3 Elections as to method of recapture.
  5. § 15.1-4 Special rules.