26 U.S.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Repealed.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 Repealed.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 ]
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Cited by 33
- 26 CFR § 1.1016-5 — Miscellaneous adjustments to basis.
- 26 CFR § 1.1502-12 — Separate taxable income.
- 26 CFR § 1.1502-16 — Mine exploration expenditures.
- 26 CFR § 1.243-5 — Effect of election.
- 26 CFR § 1.381(c)(10)-1 — Deferred exploration and development expenditures.
- 26 CFR § 1.611-5 — Depreciation of improvements.
- 26 CFR § 1.612-1 — Basis for allowance of cost depletion.
- 26 CFR § 1.612-2 — Allowable capital additions in case of mines.
- 26 CFR § 1.613-5 — Taxable income from the property.
- 26 CFR § 1.614-2 — Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964.
- 26 CFR § 1.614-3 — Rules relating to separate operating mineral interests in the case of mines.
- 26 CFR § 1.615-1 — Pre-1970 exploration expenditures.
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- 26 CFR § 1.615-2 — Deduction of pre-1970 exploration expenditures in the year paid or incurred.
- 26 CFR § 1.615-3 — Election to defer pre-1970 exploration expenditures.
- 26 CFR § 1.615-4 — Limitation of amount deductible.
- 26 CFR § 1.615-5 — Time for making election with respect to returns due on or before May 2, 1960.
- 26 CFR § 1.615-6 — Election to deduct under section 615.
- 26 CFR § 1.615-7 — Effect of transfer of mineral property.
- 26 CFR § 1.615-8 — Termination of section 615.
- 26 CFR § 1.615-9 — Notification under Tax Reform Act of 1969.
- 26 CFR § 1.617-1 — Exploration expenditures.
- 26 CFR § 1.617-2 — Limitation on amount deductible.
- 26 CFR § 1.617-3 — Recapture of exploration expenditures.
- 26 CFR § 1.631-3 — Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest.
- 26 CFR § 1.702-1 — Income and credits of partner.
- 26 CFR § 1.703-1 — Partnership computations.
- 26 CFR § 1.9006-1 — Interest and penalties in case of certain taxable years.
- 26 CFR § 15.0-1 — Scope of regulations in this part.
- 26 CFR § 15.1-1 — Elections to deduct.
- 26 CFR § 15.1-2 — Revocation of election to deduct.
- 26 CFR § 15.1-4 — Special rules.
- 26 CFR § 301.9100-17T — Procedure applicable to certain elections.
- 26 CFR § 601.104 — Collection functions.
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- 601 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976,…
- 611 · Allowance of deduction for depletion
- 612 · Basis for cost depletion
- 613 · Percentage depletion
- 613A · Limitations on percentage depletion in case of oil and gas wells
- 614 · Definition of property
- 615 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976,…
- 616 · Development expenditures
- 617 · Deduction and recapture of certain mining exploration expenditures
- 621 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(28), Nov. 5,…
- 631 · Gain or loss in the case of timber, coal, or domestic iron ore
- 632 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90), Oct. 4, 1976,…
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