### Question
How is the "reforestation expenditures" defined?


### Answer
The term **reforestation expenditures** is defined in *26 U.S.C. § 194* as follows -

> direct costs incurred in connection with forestation or reforestation by planting or artificial or natural seeding, including costs—


(i) for the preparation of the site

#### Citation:
  - *26 U.S.C. § 194*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

