(1) to expenditures by farmers for clearing land deductible under section 182, and redesignated subpars.
#Section 263 h code
(b) “Expenditures for advertising and good will” which read as follows: “If a corporation has, for the purpose of computing its excess profits tax credit under chapter 2E or subchapter D of chapter 1 of the Internal Revenue Code of 1939 claimed the benefits of the election provided in section 733 or section 451 of such code, as the case may be, no deduction shall be allowable under section 162 to such corporation for expenditures for advertising or the promotion of good will which, under the rules and regulations prescribed under section 733 or section 451 of such code, as the case may be, may be regarded as capital investments.” (H) which read as follows: “expenditures for which a deduction is allowed under section 179A,”. (I) to (L) as (H) to (K), respectively.Ģ014-Subsec.
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