§175. Soil and water conservation expenditures; endangered species recovery expenditures — Inbound Citations

Citations to 26 U.S.C. § 175 as a whole

• 26 U.S.C. § 263(a)(1)(C)

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  (C) soil and water conservation expenditures deductible under section 175,
• 26 U.S.C. § 1252(a)(1)(A)

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  (A) the applicable percentage of the aggregate of the deductions allowed under section 175 (relating to soil and water conservation expenditures) for expenditures made by the taxpayer with respect to the farm land or
• 26 U.S.C. § 1252(a)(2)

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  (2) For purposes of this section, the term “farm land” means any land with respect to which deductions have been allowed under section 175 (relating to soil and water conservation expenditures).