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► 26 U.S.C. § 185 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 185
Repealed. Pub. L. 99-514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
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Federation ID OM-USC26-SEC-D4685E
► 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Subchapter B - Computation of Taxable Income PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS Sec. 185 - Repealed. Pub. L. 99-514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181 From the U.S. Government Publishing Office, www.gpo.gov

[§185. Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181]

Section, added Pub. L. 91–172, title VII, §705(a), Dec. 30, 1969, 83 Stat. 672; amended Pub. L. 94–455, title XVII, §1702, title XIX, §1906(b) (13)(A), Oct. 4, 1976, 90 Stat. 1760, 1834; Pub. L. 95–473, §2(a)(2)(B), Oct. 17, 1978, 92 Stat. 1464, related to amortization of railroad grading and tunnel bores.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Pub. L. 99–514, title II, §242(c), Oct. 22, 1986, 100 Stat. 2181, provided that: "(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending sections 1082 and 1250 of this title and repealing this section] shall apply to that portion of the basis of any property which is attributable to expenditures paid or incurred after December 31, 1986. "(2) Transitional rule.—The amendments made by this section shall not apply to any expenditure incurred— "(A) pursuant to a binding contract entered into before March 2, 1986, or "(B) with respect to any improvement commenced before March 2, 1986, but only if not less than the lesser of $1,000,000 or 5 percent of the aggregate cost of such improvement has been incurred or committed before such date. The preceding sentence shall not apply to any expenditure with respect to an improvement placed in service after December 31, 1987."

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The statutory text of 26 U.S.C. § 185 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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26 U.S.C.
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26 U.S.C. § 185
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Internal Revenue Code — 26 U.S.C. § 185