Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 185
[§185. Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181]
Official textgovinfo.govlast amended
Source: view the official text
Nearby sections (25 sections)
- 178 · Amortization of cost of acquiring a lease
- 179 · Election to expense certain depreciable business assets
- 179A · [§179A. Repealed. Pub. L. 113–295, div. A, title II,…
- 179B · Deduction for capital costs incurred in complying with…
- 179C · Election to expense certain refineries
- 179D · Energy efficient commercial buildings deduction
- 179E · Election to expense advanced mine safety equipment
- 180 · Expenditures by farmers for fertilizer, etc.
- 181 · Treatment of certain qualified film and television and live…
- 182 · [§182. Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22,…
- 183 · Activities not engaged in for profit
- 184 · [§184. Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov.…
- 185 · [§185. Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22,…
- 186 · Recoveries of damages for antitrust violations, etc.
- 187 · [§187. Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4,…
- 188 · [§188. Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov.…
- 189 · [§189. Repealed. Pub. L. 99–514, title VIII, §803(b)(1), Oct. 22,…
- 190 · Expenditures to remove architectural and transportation barriers…
- 191 · [§191. Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13,…
- 192 · Contributions to black lung benefit trust
- 193 · Tertiary injectants
- 194 · Treatment of reforestation expenditures
- 194A · Contributions to employer liability trusts
- 195 · Start-up expenditures
- 196 · Deduction for certain unused business credits