26 U.S. Code § 268 - Sale of land with unharvested crop
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Where an unharvested crop sold by the taxpayer is considered under the provisions of section 1231 as “property used in the trade or business”, in computing taxable income no deduction (whether or not for the taxable year of the sale and whether for expenses, depreciation, or otherwise) attributable to the production of such crop shall be allowed.
Source(Aug. 16, 1954, ch. 736, 68A Stat. 80.)