26 CFR Part 15
5 sections.
- § 15.0-1Scope of regulations in this part
- § 15.1-1Elections to deduct
- § 15.1-2Revocation of election to deduct
- § 15.1-3Elections as to method of recapture
- § 15.1-4Special 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.