26 U.S.C. § 182 : US Code - Section 182: Repealed. Pub. L. 99-514, title IV, Sec. 402(a), Oct. 22, 1986, 100 Stat. 2221]

Search 26 U.S.C. § 182 : US Code - Section 182: Repealed. Pub. L. 99-514, title IV, Sec. 402(a), Oct. 22, 1986, 100 Stat. 2221]

Section, added Pub. L. 87-834, Sec. 21(a), Oct. 16, 1962, 76
Stat. 1063; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1834, authorized deduction of expenditures
by farmers for clearing land.
EFFECTIVE DATE OF REPEAL
Section 402(c) of Pub. L. 99-514 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."