View all text of Part II [§ 71 - § 91]
§ 90. Illegal Federal irrigation subsidies
(a) General rule
(b) Illegal Federal irrigation subsidy
For purposes of this section—
(1) In general
The term “illegal Federal irrigation subsidy” means the excess (if any) of—
(A) the amount required to be paid for any Federal irrigation water delivered to the taxpayer during the taxpayer year, over
(B) the amount paid for such water.
(2) Federal irrigation water
(c) Denial of deduction
(Added Pub. L. 100–203, title X, § 10611(a), Dec. 22, 1987, 101 Stat. 1330–451.)