Reforestation expenditures

Reforestation expenditures (1)In general.The termreforestation expendituresmeans direct costs incurred to plant or seed for forestation or reforestation purposes. Qualifying expenditures include amounts spent for site preparation, seed or seedlings, and labor and tool costs, including depreciation on equipment used in planting or seeding. Only those costs which must be capitalized and are included in the adjusted basis of the property qualify as reforestation expenditures. Costs which are currently deductible do not qualify.


26 CFR § 1.194-3

Scoping language

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