railroad grading or tunnel bore
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 168 — for purposes of this section
The term “railroad grading or tunnel bore” means all improvements resulting from excavations (including tunneling), construction of embankments, clearings, diversions of roads and streams, sodding of slopes, and from similar work necessary to provide, construct, reconstruct, alter, protect, improve, replace, or restore a roadbed or right-of-way for railroad track.