26 CFR 15.0-1
§ 15.0-1 Scope of regulations in this part.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 15.0-1, § 15.0-1 Scope of regulations in this part, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112509
- Permanent ID
ys:prov:112509@1- SHA-256
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Full text
The regulations in this part relate to expenditures of the type described in section 615(a) or in section 617(a)(1) paid or incurred after September 12, 1966. The regulations in this part do not apply to the income tax treatment of mining exploration expenditures paid or incurred before September 13, 1966, and no election made pursuant to the provisions of the regulations in this part shall have any effect on the income tax treatment of exploration expenditures paid or incurred before such date. See § 15.1-4 for rules relating to treatment of exploration expenditures paid or incurred during taxable years beginning before September 13, 1966, and ending after September 12, 1966.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.