26 USC 90 - Illegal Federal irrigation subsidies

U.S Code last checked for updates: May 12, 2024

§ 90.

Illegal Federal irrigation subsidies

(a)

General rule

(b)

Illegal Federal irrigation subsidy

For purposes of this section—

(1)

In general

The term “illegal Federal irrigation subsidy” means the excess (if any) of—

(A)

the amount required to be paid for any Federal irrigation water delivered to the taxpayer during the taxpayer year, over

(B)

the amount paid for such water.

(2)

Federal irrigation water

(c)

Denial of deduction

(Added Pub. L. 100–203, title X, § 10611(a), Dec. 22, 1987, 101 Stat. 1330–451.)

cite as: 26 USC 90