### Question
How is the term illegal Federal irrigation subsidy defined?


### Answer
The term **illegal Federal irrigation subsidy** is defined in *26 U.S.C. § 90* as the following:

> the excess (if any) of—



(A) the amount required to be paid for any Federal irrigation water delivered to the taxpayer during the taxpayer year, over



(B) the amount paid for such water

#### Citation:
  - *26 U.S.C. § 90*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

