| http://www.w3.org/ns/prov#value | - LII ??? 26 USC ?? 617 ??? Deduction and recapture of certain mining exploration expenditures ??? Legal Information Institute ??? LII At the election of the taxpayer, expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral, and paid or incurred before the beginning of the development sta
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