railroad grading or tunnel bore
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section