26 U.S.C. § 182 - Repealed. Pub. L. 99514, title IV, 402(a), Oct. 22, 1986, 100 Stat. 2221]

26 USC 182 - Repealed. Pub. L. 99514, 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.

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