Internal Revenue Code · 26 U.S.C.
§ 180. Expenditures by farmers for fertilizer, etc.
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 180
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 14, 1960 by Pub. L. 86–779
- Last amended
- October 4, 1976 by Pub. L. 94–455
- Amendments
- 1 dated changes in the source credit
- Length
- 3 subsections · 219 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 0; cited by 1 Code section and 7 other regulations
- Regulations
- 2 issued under this section
A taxpayer engaged in the business of farming may elect to treat as expenses which are not chargeable to capital account expenditures (otherwise chargeable to capital account) which are paid or incurred by him during the taxable year for the purchase or acquisition of fertilizer, lime, ground limestone, marl, or other materials to enrich, neutralize, or condition land used in farming, or for the application of such materials to such land. The expenditures so treated shall be allowed as a deduction.
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.
The election under subsection (a) for any taxable year shall be made within the time prescribed by law (including extensions thereof) for filing the return for such taxable year. Such election shall be made in such manner as the Secretary may by regulations prescribe. Such election may not be revoked except with the consent of the Secretary.
(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.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 180
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 7 regulations not issued under it
- § 1.162-12 Expenses of farmers.
- § 1.175-2 Definition of soil and water conservation expenditures.
- § 1.182-3 Definition, exceptions, etc., relating to deductible expenditures.
- § 1.263(a)-6 Election to deduct or capitalize certain expenditures.
- § 1.263A-4 Rules for property produced in a farming business.
- § 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves.
- § 1.818-5 Short taxable years.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 94–455Parts changed in 1976: (c)
- Added by Pub. L. 86–779
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
Nearby sections
- § 179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- § 179C Election to expense certain refineries
- § 179D Energy efficient commercial buildings deduction
- § 179E Election to expense advanced mine safety equipment
- § 180 Expenditures by farmers for fertilizer, etc.
- § 181 Treatment of certain qualified productions
- § 182 Repealed
- § 183 Activities not engaged in for profit
- § 184 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date
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.”