26 U.S.C. § 182
Section 182 · Repealed. Pub. L. 99514, title IV, 402(a), Oct. 22, 1986, 100 Stat. 2221]
Applied in 53 court decisions — leading case Beck Chemical Equipment Corp. v. Commissioner (1957)
Most recently applied in Day v. Heckler (May 1984)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.