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U.S Code last checked for updates: May 06, 2024
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Title 26
Subtitle A
Chapter 1
Subchapter B
Part VI
§ 179E. Election to expense adva...
§ 181. Treatment of certain qual...
§ 179E. Election to expense adva...
§ 181. Treatment of certain qual...
U.S. Code
Notes
§ 180.
Expenditures by farmers for fertilizer, etc.
(a)
In general
(b)
Land used in farming
(c)
Election
(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
.)
cite as:
26 USC 180
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