qualified farmer
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1062 — for purposes of this section
The term “qualified farmer” means any individual who is actively engaged in farming (within the meaning of subsections (b) and (c) of section 1001 of the Food Security Act of 1986 1 (7 U.S.C. 1308–1(b) and (c))).