In a Technical Advice Memorandum, the Internal Revenue Service has ruled that the cleanup expenses associated with contaminated soil were not currently deductible as repairs. Rather, the costs of testing, removing and replacing PCB contaminated land were capital expenditures.
Harl, Neil E.
"Environmental cleanup costs,"
Agricultural Law Digest: Vol. 4
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol4/iss15/1