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.
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.
§ 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 |
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