[§ 182. Repealed. [Pub. L. 99–514, title IV, § 402(a)](/us/pl/99/514/tIV/s402/a), Oct. 22, 1986, [100 Stat. 2221](/us/stat/100/2221)]

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

[§ 182. Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]

Section, added Pub. L. 87–834, § 21(a), Oct. 16, 1962, 76 Stat. 1063; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, authorized deduction of expenditures by farmers for clearing land.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 99–514, title IV, § 402(c), Oct. 22, 1986, 100 Stat. 2221, provided that: “The amendments made by this section [amending sections 263 and 1252 of this title and repealing this section] shall apply to amounts paid or incurred after December 31, 1985, in taxable years ending after such date.”

This document does not substitute reading the official United States Code published by the Office of the Law Revision Counsel. We assume no responsibility for any inaccuracies resulting from the conversion to this format.