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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle A  » Chapter 1  » Subchapter B  » I.R.C. 182

I.R.C. 182
Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221

Current through February 18, 2024 (Pub. L. 118-39)


§ 181 « Browse » § 183

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I.R.C. § 182.  Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221

[§182. Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221]

Section, added Pub. L. 87–834, §21(a), Oct. 16, 1962, 76 Stat. 1063; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, authorized deduction of expenditures by farmers for clearing land.


Section Information

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 99–514, title IV, §402(c), Oct. 22, 1986, 100 Stat. 2221, provided that: "The amendments made by this section [amending sections 263 and 1252 of this title and repealing this section] shall apply to amounts paid or incurred after December 31, 1985, in taxable years ending after such date."


Regulations for I.R.C. 182 (Return to Top)

§ 1.182-1Expenditures by farmers for clearing land; in general
§ 1.182-2Definition of “the business of farming”
§ 1.182-3Definition, exceptions, etc, relating to deductible expenditures
§ 1.182-4Definition of “land suitable for use in farming”, etc
§ 1.182-5Limitation
§ 1.182-6Election to deduct land clearing expenditures

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.

 

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