illegal Federal irrigation subsidy
Defined in 1 place of the United States Code.
The term “illegal Federal irrigation subsidy” means the excess (if any) of—
(A) the amount required to be paid for any Federal irrigation water delivered to the taxpayer during the taxpayer year, over
(B) the amount paid for such water.
Source
- 1994–present26 U.S.C. § 90Internal Revenue Code · Illegal Federal irrigation subsidies · for purposes of this section