Soil and Water Conservation Expenditures
Soil and Water Conservation Expenditures is.
normally, capital expenditures to prevent the erosion of land used in farming, which are deductible up to 25% of the gross farm income. An excess above 25% may be carried forward to a future year. Some examples of these expenditures are the costs of moving earth, eradicating brush, and planting windbreaks. Former IRC (check if this IRC provision is current here) §175.
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