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► 26 U.S.C. § 182 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 182
Repealed. Pub. L. 99-514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-E376C7
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS Sec. 182 - Repealed. Pub. L. 99-514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221 From the U.S. Government Publishing Office, www.gpo.gov

[§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 Repealed.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.

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."

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 182 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
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26 U.S.C. § 182
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Chapter
1 — NORMAL TAXES AND SURTAXES
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Internal Revenue Code
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Federal
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OM-USC26-SEC-E376C7
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Internal Revenue Code — 26 U.S.C. § 182