mining property
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 617Internal Revenue Code · Deduction and recapture of certain mining exploration expenditures · for purposes of this section