26 U.S.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Repealed.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 Repealed.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 ]
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Cited by 9
- 26 CFR § 1.1245-2 — Definition of recomputed basis.
- 26 CFR § 1.182-1 — Expenditures by farmers for clearing land; in general.
- 26 CFR § 1.182-2 — Definition of “the business of farming.”
- 26 CFR § 1.182-3 — Definition, exceptions, etc., relating to deductible expenditures.
- 26 CFR § 1.182-4 — Definition of “land suitable for use in farming”, etc.
- 26 CFR § 1.182-5 — Limitation.
- 26 CFR § 1.182-6 — Election to deduct land clearing expenditures.
- 26 CFR § 1.278-1 — Capital expenditures incurred in planting and developing citrus and almond groves.
- 26 U.S.C. § 7466 — Judicial conduct and disability procedures
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