26 CFR Part 15

5 sections.

§ 15.0-1
§ 15.0-1 Scope of regulations in this part.
§ 15.1-1
§ 15.1-1 Elections to deduct.
§ 15.1-2
§ 15.1-2 Revocation of election to deduct.
§ 15.1-3
§ 15.1-3 Elections as to method of recapture.
§ 15.1-4
§ 15.1-4 Special rules.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.