
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC90]

 
                     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


(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 subsidy

    For purposes of this section--

                           (1) In general

        The 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.

                    (2) Federal irrigation 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.

(c) Denial of deduction

    No deduction shall be allowed under this subtitle by reason of any 
inclusion in gross income under subsection (a).

(Added Pub. L. 100-203, title X, Sec. 10611(a), Dec. 22, 1987, 101 Stat. 
1330-451.)

                       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 Date

    Section 10611(c) of Pub. L. 100-203 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].''
