### Question
Can you define what illegal Federal irrigation subsidy means?


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

> 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**

