Internal Revenue Code · 26 U.S.C.
§ 615. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 615
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 22 other regulations
- Regulations
- 9 issued under this section
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
Regulations under this section
Treasury regulations (26 CFR) issued under § 615
- § 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.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 22 regulations not issued under it
- § 1.243-5 Effect of election.
- § 1.381(c)(10)-1 Deferred exploration and development expenditures.
- § 1.611-5 Depreciation of improvements.
- § 1.612-1 Basis for allowance of cost depletion.
- § 1.612-2 Allowable capital additions in case of mines.
- § 1.613-5 Taxable income from the property.
- § 1.614-2 Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964.
- § 1.614-3 Rules relating to separate operating mineral interests in the case of mines.
- § 1.617-1 Exploration expenditures.
- § 1.617-2 Limitation on amount deductible.
- § 1.617-3 Recapture of exploration expenditures.
- § 1.631-3 Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest.
- § 1.702-1 Income and credits of partner.
- § 1.703-1 Partnership computations.
- § 1.1016-5 Miscellaneous adjustments to basis.
- § 1.1502-12 Separate taxable income.
- § 1.1502-16 Mine exploration expenditures.
- § 15.0-1 Scope of regulations in this part.
- § 15.1-1 Elections to deduct.
- § 15.1-2 Revocation of election to deduct.
- § 15.1-4 Special rules.
- § 301.9100-17T Procedure applicable to certain elections.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter I Natural Resources
- Part I DEDUCTIONS
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 211; July 6, 1960, Pub. L. 86–594, § 1, 74 Stat. 333; Sept. 12, 1966, Pub. L. 89–570, § 2(a), 80 Stat. 763; Dec. 30, 1969, Pub. L. 91–172, title V, § 504(a), 83 Stat. 632, related to pre-1970 exploration expenditures.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.