applicable subsidy
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “applicable subsidy” means—
(A) any direct or counter-cyclical payment under title I of the Food, Conservation, and Energy Act of 2008, or any payment elected to be received in lieu of any such payment, or
(B) any Commodity Credit Corporation loan.
Source
- 2008–present26 U.S.C. § 461Internal Revenue Code · General rule for taxable year of deduction · in this section