### Question
What is the definition of Federal irrigation water?


### Answer
The definition of **Federal irrigation water** is as follows in *26 U.S.C. § 90*:

> any water made available for agricultural purposes from the operation of any reclamation or irrigation project referred to in paragraph (8) of section 202 of the Reclamation Reform Act of 1982

#### 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**

