§268. Sale of land with unharvested crop — Inbound Citations

Citations to 26 U.S.C. § 268 as a whole

• 26 U.S.C. § 1016(a)(11)

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  (11) for deductions to the extent disallowed under section 268 (relating to sale of land with unharvested crops), notwithstanding the provisions of any other paragraph of this subsection;