§8365
1 cases·1 cited
Statute Text — 26 U.S.C. §8365
Statute text not available for this section.
1 Citing Cases
(rules of conduct for patrons of public recreation land). 51 [*51] wildlife, or plant community, or similar ecosystem normally lives will meet the conservation purposes test of this section. The fact that the habitat or environment has been altered to some extent by human activity will not result in a deduction being denied under th