eligible agricultural business
Defined in 1 place of the United States Code.
For purposes of this section, the term “eligible agricultural business” means any person in the trade or business of—
Source
- 2008–202626 U.S.C. § 45OInternal Revenue Code · Agricultural chemicals security credit · for purposes of this section
For purposes of this section, the term “eligible agricultural business” means any person in the trade or business of—
(1) selling agricultural products, including specified agricultural chemicals, at retail predominantly to farmers and ranchers, or
(2) manufacturing, formulating, distributing, or aerially applying specified agricultural chemicals.
Source
- 2026–present26 U.S.C. § 45OInternal Revenue Code · Agricultural chemicals security credit · for purposes of this section