26 U.S.C. § 185
Section 185 · Repealed. Pub. L. 99514, title II, 242(a), Oct. 22, 1986, 100 Stat. 2181]
Applied in 6 court decisions — leading case Foster v. United States (1964)
Most recently applied in Burlington Northern Inc. v. United States (March 1982)
Section, added Pub. L. 91–172, title VII, § 705(a), Dec. 30, 1969, 83 Stat. 672; amended Pub. L. 94–455, title XVII, § 1702, title XIX, 1906(b) (13)(A), Oct. 4, 1976, 90 Stat. 1760, 1834; Pub. L. 95–473, § 2(a)(2)(B), Oct. 17, 1978, 92 Stat. 1464, related to amortization of railroad grading and tunnel bores.