Source: https://www.law.cornell.edu/uscode/text/26/180
Timestamp: 2017-10-18 09:47:30
Document Index: 39342614

Matched Legal Cases: ['§ 180', '§ 180', '§ 180', '§\u202f180', '§\u202f6', '§\u202f1906', '§\u202f6']

26 U.S. Code § 180 - Expenditures by farmers for fertilizer, etc. | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter B › Part VI › § 180
26 U.S. Code § 180 - Expenditures by farmers for fertilizer, etc.
§ 180.
For purposes of subsection (a), the term “land used in farming” means land used (before or simultaneously with the expenditures described in subsection (a)) by the taxpayer or his tenant for the production of crops, fruits, or other agricultural products or for the sustenance of livestock.
(Added Pub. L. 86–779, § 6(a), Sept. 14, 1960, 74 Stat. 1001; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Pub. L. 86–779, § 6(d), Sept. 14, 1960, 74 Stat. 1001, provided that:
“The amendments made by subsections (a), (b), and (c) [enacting this section and amending section 263 of this title] shall apply to taxable years beginning after December 31, 1959.”