26 U.S.C. § 182

Current through P.L. 117-57 (published on www.congress.gov on 11/12/2021)
Section 182 - Repealed

26 U.S.C. § 182

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.

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."