Pub. L. 87–834, § 21(a)76 Stat. 1063Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Section, added , , ; amended , , , authorized deduction of expenditures by farmers for clearing land.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 99–514, title IV, § 402(c)100 Stat. 2221
“The amendments made by this section [amending sections 263 and 1252 of this title and repealing this section] shall apply to amounts paid or incurred after , in taxable years ending after such date.”
, , , provided that: