depreciable farm property
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “depreciable farm property” means property of a character subject to the allowance for depreciation which is to be used in a trade or business of farming.
Source
- 1994–present26 U.S.C. § 144Internal Revenue Code · Qualified small issue bond; qualified student loan bond; qualified redevelopment bond · in this section