Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-vi/sec.-194/
Timestamp: 2020-04-06 10:04:26
Document Index: 184250424

Matched Legal Cases: ['§ 194', '§301', '§3', '§1301', '§322', '§403', '§ 194', '§194']

26 U.S.C. § 194 (2015) - Treatment of reforestation expenditures :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part VI - Itemized Deductions for Individuals and Corporations (Sections 161 - 199) Sec. 194 - Treatment of reforestation expenditures
Source Credit Added Pub. L. 96-451, title III, §301(a), Oct. 14, 1980, 94 Stat. 1989; amended Pub. L. 97-354, §3(g), Oct. 19, 1982, 96 Stat. 1689; Pub. L. 99-514, title XIII, §1301(j)(8), Oct. 22, 1986, 100 Stat. 2658; Pub. L. 108-357, title III, §322(a)-(c)(4), Oct. 22, 2004, 118 Stat. 1474, 1475; Pub. L. 109-135, title IV, §403(i)(1), Dec. 21, 2005, 119 Stat. 2624.
Public and Private Laws Public Law 96-451, Public Law 97-354, Public Law 99-514, Public Law 108-357, Public Law 109-135
26 U.S.C. § 194 (2015)
§194. Treatment of reforestation expenditures(a) Allowance of deduction
(b) Treatment as expenses(1) Election to treat certain reforestation expenditures as expenses(A) In general
(2) Allocation of dollar limit(A) Controlled group
(3) Reforestation expenditures(A) In general