1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter B
  6. part VI
  7. § 180

View all text of Part VI [§ 161 - § 199A]

§ 180. Expenditures by farmers for fertilizer, etc.
(a) In general
(b) Land used in farming
(c) Election
(Added Pub. L. 86–779, § 6(a), Sept. 14, 1960, 74 Stat. 1001; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 180