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6 results for "182"

Showing top 6 matches in Treasury Regulations.

§ 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.