reforestation expenditures
Defined in 1 place of the United States Code.
The term “reforestation expenditures” means direct costs incurred in connection with forestation or reforestation by planting or artificial or natural seeding, including costs—
(i) for the preparation of the site;
(ii) of seeds or seedlings; and
(iii) for labor and tools, including depreciation of equipment such as tractors, trucks, tree planters, and similar machines used in planting or seeding.
Source
- 1994–present26 U.S.C. § 194Internal Revenue Code · Treatment of reforestation expenditures · for purposes of this section