26 USC 180 - Expenditures by farmers for fertilizer, etc.

U.S. CODE

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U.S Code last checked for updates: Nov 22, 2024

§ 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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