highly erodible cropland
Defined in 1 dictionary — U.S. Code
United States Code
16 U.S.C. § 3801 — in this section
The term “highly erodible cropland” means highly erodible land that is in cropland use, as determined by the Secretary.
26 U.S.C. § 1257 — for purposes of this section (6 versions over time)
The term "highly erodible cropland" means any highly erodible cropland (as defined in section 1201(a)(10) of the Food Security Act of 1985 (16 U.S.C. 3801(10))), if at any time the taxpayer used such land for farming purposes (other than the grazing of animals).