26 USC § 182 - Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]
---
identifier: "/us/usc/t26/s182"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 182 - Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "182"
section_name: "Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "VI"
part_name: "ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 182. Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]
Section, added , , ; amended , , , authorized deduction of expenditures by farmers for clearing land.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
> “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: