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CHAPTER 259 AN ACT TO ALLOW PERSONS ENGAGED IN THE BUSINESS OF FARMING TO DEDUCT FOR INCOME TAX PURPOSES LAND CLEARING EXPENSES. The General Assembly of North Carolina do enact:
This Act shall become effective and apply to all income tax years beginning on or after January 1, 1967 In the General Assembly read three times and ratified, this the 2nd day of May, 1967 H. B. 440