railroad grading or tunnel bore

(4) Railroad grading or tunnel bore The term “railroad grading or tunnel bore” means all improvements resulting from excavations (including tunneling), construction of embankments, clearings, diversions of roads and streams, sodding of slopes, and from similar work necessary to provide, construct, reconstruct, alter, protect, improve, replace, or restore a roadbed or right-of-way for railroad track.

Source

26 USC § 168(e)(4)


Scoping language

For purposes of this section
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