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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle A  » Chapter 1  » Subchapter I  » I.R.C. 615

I.R.C. 615
Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779

Current through February 18, 2024 (Pub. L. 118-39)


§ 614 « Browse » § 616

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I.R.C. § 615.  Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779

[§615. Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]

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.


Section Information

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.


Regulations for I.R.C. 615 (Return to Top)

§ 1.615-1Pre-1970 exploration expenditures
§ 1.615-2Deduction of pre-1970 exploration expenditures in the year paid or incurred
§ 1.615-3Election to defer pre-1970 exploration expenditures
§ 1.615-4Limitation of amount deductible
§ 1.615-5Time for making election with respect to returns due on or before May 2, 1960
§ 1.615-6Election to deduct under section 615
§ 1.615-7Effect of transfer of mineral property
§ 1.615-8Termination of section 615
§ 1.615-9Notification under Tax Reform Act of 1969

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.

 

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