farming
Defined in 2 places of the United States Code.
For purposes of this section, the term “farming” means the cultivation of land or the raising or harvesting of any agricultural or horticultural commodity including the raising, shearing, feeding, caring for, training, and management of animals. For purposes of the preceding sentence, trees (other than trees bearing fruit or nuts) shall not be treated as an agricultural or horticultural commodity.
Source
- 2014–present26 U.S.C. § 464Internal Revenue Code · Limitations on deductions for certain farming · for purposes of this section
For purposes of this subsection, the term “farming” has the meaning given to such term by section 464(e).
Source
- 2014–present26 U.S.C. § 461Internal Revenue Code · General rule for taxable year of deduction · in this section
The term “farming” means the cultivation of land or the raising or harvesting of any agricultural or horticultural commodity including the raising, shearing, feeding, caring for, training, and management of animals. For purposes of the preceding sentence, trees (other than trees bearing fruit or nuts) shall not be treated as an agricultural or horticultural commodity.
Source
- 1994–201426 U.S.C. § 464Internal Revenue Code · Limitations on deductions for certain farming · for purposes of this section