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26 USC § 185 - Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181] 

---
identifier: "/us/usc/t26/s185"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 185 - Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "185"
section_name: "Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]"
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status: "repealed"
---

# [§ 185. Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]

Section, added , , ; amended , title XIX, § 1906(b) (13)(A), , , 1834; , , , related to amortization of railroad grading and tunnel bores.

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

> **“(1)** **In general.—** Except as provided in paragraph (2), the amendments made by this section [amending sections 1082 and 1250 of this title and repealing this section] shall apply to that portion of the basis of any property which is attributable to expenditures paid or incurred after December 31, 1986.
> 
> **“(2)** **Transitional rule.—** The amendments made by this section shall not apply to any expenditure incurred—
> 
> The preceding sentence shall not apply to any expenditure with respect to an improvement placed in service after December 31, 1987.”
> 
> **“(A)** pursuant to a binding contract entered into before March 2, 1986, or
> 
> **“(B)** with respect to any improvement commenced before March 2, 1986, but only if not less than the lesser of $1,000,000 or 5 percent of the aggregate cost of such improvement has been incurred or committed before such date.

, , , provided that: