§182 — Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]

46 cases·3 followed·7 distinguished·2 criticized·34 cited—7% support

Statute Text — 26 U.S.C. §182

[§ 182. Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221] Section, added Pub. L. 87–834, § 21(a), Oct. 16, 1962, 76 Stat. 1063; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, authorized deduction of expenditures by farmers for clearing land. Statutory Notes and Related Subsidiaries Effective Date of RepealPub. L. 99–514, title IV, § 402(c), Oct. 22, 1986, 100 Stat. 2221, provided that: “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 December 31, 1985, in taxable years ending after such date.”

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.182-1 Expenditures by farmers for clearing land; in general
Treas. Reg. §Treas. Reg. §1.182-2 Definition of “the business of farming.”
Treas. Reg. §Treas. Reg. §1.182-3 Definition, exceptions, etc., relating to deductible expenditures
Treas. Reg. §Treas. Reg. §1.182-3(a) Clearing of land.
Treas. Reg. §Treas. Reg. §1.182-3(b) Expenditures not allowed as a deduction under section 182.
Treas. Reg. §Treas. Reg. §1.182-3(c) Depreciation.
Treas. Reg. §Treas. Reg. §1.182-3(i) §1.182-3(i)
Treas. Reg. §Treas. Reg. §1.182-3(v) The diversion of a stream from one watercourse to another.
Treas. Reg. §Treas. Reg. §1.182-4 Definition of “land suitable for use in farming”, etc
Treas. Reg. §Treas. Reg. §1.182-5 Limitation
Treas. Reg. §Treas. Reg. §1.182-5(a) Limitation—(1) General rule.
Treas. Reg. §Treas. Reg. §1.182-5(b) Examples.
Treas. Reg. §Treas. Reg. §1.182-6 Election to deduct land clearing expenditures
Treas. Reg. §Treas. Reg. §1.182-6(a) Manner of making election.
Treas. Reg. §Treas. Reg. §1.182-6(b) Scope of election.

46 Citing Cases

Morgan L. & Mary J. Lucid, Petitioner T.C. Memo. 1997-247 · 1997

182(b)(2) allows a deduction for expenses that would be deductible if such activity were engaged in for profit, but only to the extent the total gross income derived from the activity exceeds the deductions allowed by sec. 183(b)(1). - 16 - paragraph (1) or (2) of section 212.” Section 162 allows a deduction for all ordinary and necessary exp

Estate of Petschek v. Commissioner 81 T.C. 260 · 1983

Quatman v. Commissioner 54 T.C. 339 · 1970

Hubner v. Commissioner 28 T.C. 1150 · 1957

Hill v. Commissioner 24 T.C. 1133 · 1955

Ammann v. Commissioner 22 T.C. 1106 · 1954

Scherf v. Commissioner 20 T.C. 346 · 1953

Freudmann v. Commissioner 10 T.C. 775 · 1948

Beck Chemical Equipment Corp. v. Commissioner 27 T.C. 840 · 1957

deCousser v. Commissioner 16 T.C. 65 · 1951

Estate of Bruchmann v. Commissioner 53 T.C. 403 · 1969

Atkins v. Commissioner 15 T.C. 128 · 1950

Estate of Blades v. Commissioner 15 T.C. 190 · 1950

Estate of Cavenaugh v. Commissioner 100 T.C. 407 · 1993

Gates Rubber Co. v. Commissioner 74 T.C. 1456 · 1980

Sun Co. v. Commissioner 74 T.C. 1481 · 1980

Standard Oil Co. v. Commissioner 68 T.C. 325 · 1977

Latham Park Manor, Inc. v. Commissioner 69 T.C. 199 · 1977

Estate of Straughn v. Commissioner 55 T.C. 21 · 1970

Jos. K., Inc. v. Commissioner 51 T.C. 584 · 1969

Tatum v. Commissioner 46 T.C. 736 · 1966

Myers v. Commissioner 38 T.C. 658 · 1962

Barbourville Brick Co. v. Commissioner 37 T.C. 7 · 1961

Ayrton Metal Co. v. Commissioner 34 T.C. 464 · 1960

Sherlock v. Commissioner 34 T.C. 522 · 1960

Liberty Finance Service, Inc. v. Commissioner 34 T.C. 682 · 1960

Ullman v. Commissioner 34 T.C. 1107 · 1960

Ernst v. Commissioner 32 T.C. 181 · 1959

Bayshore Gardens, Inc. v. Commissioner 30 T.C. 1292 · 1958

Culley v. Commissioner 29 T.C. 1076 · 1958

Palda v. Commissioner 27 T.C. 445 · 1956

Estate of Knipp v. Commissioner 25 T.C. 153 · 1955

Switzer v. Commissioner 20 T.C. 759 · 1953

Trousdale v. Commissioner 16 T.C. 1056 · 1951

Fickert v. Commissioner 15 T.C. 344 · 1950

Estate of McClatchy v. Commissioner 12 T.C. 370 · 1949

Estate of Mnookin v. Commissioner 12 T.C. 744 · 1949

Whitney v. Commissioner 8 T.C. 1019 · 1947

Karsch v. Commissioner 8 T.C. 1327 · 1947

Marks v. Commissioner 6 T.C. 659 · 1946

Coates v. Commissioner 7 T.C. 125 · 1946

Canfield v. Commissioner 7 T.C. 944 · 1946

Estate of Henderson v. Commissioner 4 T.C. 1001 · 1945

Lamont v. Commissioner 3 T.C. 1217 · 1944

Hoffman v. Commissioner 2 T.C. 1160 · 1943

Thibodeaux v. Executive Jet Internaional, Inc. 328 F.3d 742 · Cir.

§182 — Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]

46 Citing Cases

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