Treasury Regulations · 26 CFR
§ 1.175-1. Soil and water conservation expenditures; in general.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 175
Cite as 26 CFR § 1.175-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 175
- Length
- 118 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 1
Under section 175, a farmer may deduct his soil or water conservation expenditures which do not give rise to a deduction for depreciation and which are not otherwise deductible. The amount of the deduction is limited annually to 25 percent of the taxpayer's gross income from farming. Any excess may be carried over and deducted in succeeding taxable years. As a general rule, once a farmer has adopted this method of treating soil and water conservation expenditures, he must deduct all such expenditures (subject to the 25-percent limitation) for the current and subsequent taxable years. If a farmer does not adopt this method, such expenditures increase the basis of the property to which they relate.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Itemized Deductions for Individuals and Corporations (Continued)
Nearby sections
- § 1.174-1 Research and experimental expenditures; in general.
- § 1.174-2 Definition of research and experimental expenditures.
- § 1.174-3 Treatment as expenses.
- § 1.174-4 Treatment as deferred expenses.
- § 1.175-1 Soil and water conservation expenditures; in general.
- § 1.175-2 Definition of soil and water conservation expenditures.
- § 1.175-3 Definition of “the business of farming.”
- § 1.175-4 Definition of “land used in farming.”
- § 1.175-5 Percentage limitation and carryover.