Farmer's Tax Guide›2025 Returns›5. Soil and Water Conservation Expenses
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2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
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CAUTION
Conservation expenses for land in a foreign country do not qualify for this special treatment.
Publication 225 (2025) Chapter 5 Soil and Water Conservation Expenses 29
25% limit on deduction,
When to deduct or capitalize, and
Sale of a farm.
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