---
kind: "section"
citation: "26 U.S.C. § 268"
title: "26"
title_heading: "Internal Revenue Code"
number: "268"
heading: "Sale of land with unharvested crop"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/268"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part IX — Items Not Deductible"
---

# §268. Sale of land with unharvested crop


Where an unharvested crop sold by the [taxpayer](/usc/26/1313.md?p=b) is considered under the provisions of [section 1231](/usc/26/1231.md) as “[property used in the trade or business](/usc/26/818.md?p=b-1)”, in computing [taxable income](/usc/26/63.md?p=a) no deduction (whether or not for the taxable year of the sale and whether for expenses, depreciation, or otherwise) attributable to the production of such crop shall be allowed.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 80.)