Sec. 278 Capital expenditures incurred in planting and developing citrus and almond groves; certain capital expenditures of farming syndicates [Repealed]
Internal Revenue Code of 1986
SUBTITLE A -- INCOME TAXES
Chapter 1 -- Normal Taxes and Surtaxes
Subchapter B -- Computation of Taxable Income
Part IX -- Items not deductible
History
[Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
