Internal Revenue Code · 26 U.S.C.
§ 182. Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221
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. § 182
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
- Regulations
- 6 issued under this section
Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221
Regulations under this section
Treasury regulations (26 CFR) issued under § 182
- § 1.182-1 Expenditures by farmers for clearing land; in general.
- § 1.182-2 Definition of “the business of farming.”
- § 1.182-3 Definition, exceptions, etc., relating to deductible expenditures.
- § 1.182-4 Definition of “land suitable for use in farming”, etc.
- § 1.182-5 Limitation.
- § 1.182-6 Election to deduct land clearing expenditures.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 1 regulation not issued under it
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
- § 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- § 182 Repealed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- § 184 Repealed
- § 185 Repealed
- § 186 Recoveries of damages for antitrust violations, etc.
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.”