farming, ranching, or silviculture activities
Defined in 1 place of the United States Code.
The term “farming, ranching, or silviculture activities” includes agri-tourism, direct-to-consumer marketing of agricultural products, the sale of agricultural equipment owned by the person or legal entity, and other agriculture-related activities, as determined by the Secretary.
Source
- 2025–present7 U.S.C. § 1308Agriculture · Adjusted gross income limitation · in this section