2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter B - Computation of Taxable Income
Part II - Items Specifically Included in Gross Income
Sec. 90 - Illegal Federal irrigation subsidies
| 26 U.S.C. § 90 (2016) |
| §90. Illegal Federal irrigation subsidies |
|
(a) General rule
Gross income shall include an amount equal to any illegal Federal irrigation subsidy received by the taxpayer during the taxable year. (b) Illegal Federal irrigation subsidyFor purposes of this section— (1) In generalThe 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. 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. No deduction shall be allowed under this subtitle by reason of any inclusion in gross income under subsection (a). |
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(Added Pub. L. 100–203, title X, §10611(a), Dec. 22, 1987, 101 Stat. 1330–451.) |
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REFERENCES IN TEXT
Section 202 of the Reclamation Reform Act of 1982, referred to in subsec. (b)(2), is classified to section 390bb of Title 43, Public Lands. EFFECTIVE DATEPub. L. 100–203, title X, §10611(c), Dec. 22, 1987, 101 Stat. 1330–452, provided that: "The amendments made by this section [enacting this section] shall apply to water delivered to the taxpayer in months beginning after the date of the enactment of this Act [Dec. 22, 1987]." |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART II - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME Sec. 90 - Illegal Federal irrigation subsidies |
| section 90 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 101 Stat. 1330-451, 1330-452 |
| Public Law 100-203 |
