§ 278. Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]

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Section, added Pub. L. 91–172, title II, § 216(a), Dec. 30, 1969, 83 Stat. 573; amended Pub. L. 91–680, § 1(a), (b), (d), Jan. 12, 1971, 84 Stat. 2064; Pub. L. 94–455, title II, § 207(b)(1), (2), Oct. 4, 1976, 90 Stat. 1538, related to capital expenditures incurred in planting and developing citrus and almond groves, and certain capital expenditures of farming syndicates.

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U.S. Code

Capitalization and inclusion in inventory costs of certain expenses
§ 263A

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Pub. L. 91–172, title II, § 216(a)
83 Stat. 573
Pub. L. 91–680, § 1(a)
84 Stat. 2064
Pub. L. 94–455, title II, § 207(b)(1)
90 Stat. 1538
section 803 of Pub. L. 99–514
section 7831(d)(2) of Pub. L. 101–239
section 803(d) of Pub. L. 99–514

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cites case law

§ 278

Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]

Stat.×5

U.S.C.§ 263A

Pub. L.Pub. L. 91–172, title II, § 216(a)

Stat.83 Stat. 573

Pub. L.Pub. L. 91–680, § 1(a)

Stat.84 Stat. 2064

Pub. L.Pub. L. 94–455, title II, § 207(b)(1)

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