farm land
Defined in 1 place of the United States Code.
For purposes of this section, the term “farm land” means any land with respect to which deductions have been allowed under section 175 (relating to soil and water conservation expenditures).
Source
- 2018–present26 U.S.C. § 1252Internal Revenue Code · Gain from disposition of farm land · for purposes of this section
For purposes of this section, the term “farm land” means any land with respect to which deductions have been allowed under sections 175 (relating to soil and water conservation expenditures) or 182 2 (relating to expenditures by farmers for clearing land).
Source
- 2014–201826 U.S.C. § 1252Internal Revenue Code · Gain from disposition of farm land · for purposes of this section
For purposes of this section, the term “farm land” means any land with respect to which deductions have been allowed under sections 175 (relating to soil and water conservation expenditures) or 182 (as in effect on the day before the date of the enactment of the Tax Reform Act of 1986).
Source
- 1994–201426 U.S.C. § 1252Internal Revenue Code · Gain from disposition of farm land · for purposes of this section