mining property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 617 — for purposes of this section
The term “mining property” means any property (within the meaning of section 614 after the application of subsections (c) and (e) thereof) with respect to which any expenditures allowed as a deduction under subsection (a)(1) are properly chargeable.