Federal irrigation water
Defined in 1 place of the United States Code.
The term “Federal irrigation water” means any water made available for agricultural purposes from the operation of any reclamation or irrigation project referred to in paragraph (8) of section 202 of the Reclamation Reform Act of 1982.
Source
- 1994–present26 U.S.C. § 90Internal Revenue Code · Illegal Federal irrigation subsidies · for purposes of this section