farm-related taxpayer

Defined in 1 place of the United States Code.

For purposes of this paragraph, the term “farm-related taxpayer” means any taxpayer—

(i) whose principal residence (within the meaning of section 1034) is on a farm,

(ii) who has a principal occupation of farming, or

(iii) who is a member of the family (within the meaning of subsection (c)(2)(E)) of a taxpayer described in clause (i) or (ii).

Source

1994–1997 26 U.S.C. § 464Internal Revenue Code · Limitations on deductions for certain farming · under this chapter

For purposes of this paragraph, the term "farm-related taxpayer" means any taxpayer—

(i) whose principal residence (within the meaning of section 121) is on a farm,

(ii) who has a principal occupation of farming, or

(iii) who is a member of the family (within the meaning of section 461(k)(2)(E)) of a taxpayer described in clause (i) or (ii).

Source

2018–present 26 U.S.C. § 464Internal Revenue Code · Limitations on deductions for certain farming · under this chapter

For purposes of this paragraph, the term “farm-related taxpayer” means any taxpayer—

(i) whose principal residence (within the meaning of section 121) is on a farm,

(ii) who has a principal occupation of farming, or

(iii) who is a member of the family (within the meaning of subsection (c)(2)(E) 1) of a taxpayer described in clause (i) or (ii).

Source

2014–2018 26 U.S.C. § 464Internal Revenue Code · Limitations on deductions for certain farming · under this chapter

For purposes of this paragraph, the term “farm-related taxpayer” means any taxpayer—

(i) whose principal residence (within the meaning of section 121) is on a farm,

(ii) who has a principal occupation of farming, or

(iii) who is a member of the family (within the meaning of subsection (c)(2)(E)) of a taxpayer described in clause (i) or (ii).

Source

1997–2014 26 U.S.C. § 464Internal Revenue Code · Limitations on deductions for certain farming · under this chapter