highly erodible cropland
Defined in 2 places across 2 titles of the United States Code.
The term "highly erodible cropland" means any highly erodible cropland (as defined in section 1201(6) 1 of the Food Security Act of 1985 (16 U.S.C. 3801(6))), if at any time the taxpayer used such land for farming purposes (other than the grazing of animals).
Source
- 1996–201826 U.S.C. § 1257Internal Revenue Code · Disposition of converted wetlands or highly erodible croplands · for purposes of this section
The term “highly erodible cropland” means any highly erodible cropland (as defined in section 1201(6) of the Food Security Act of 1985 (16 U.S.C. 3801(6))), if at any time the taxpayer used such land for farming purposes (other than the grazing of animals).
Source
- 1994–199626 U.S.C. § 1257Internal Revenue Code · Disposition of converted wetlands or highly erodible croplands · for purposes of this section
The term "highly erodible cropland" means any highly erodible cropland (as defined in section 1201(a)(10) of the Food Security Act of 1985 (16 U.S.C. 3801(10))), if at any time the taxpayer used such land for farming purposes (other than the grazing of animals).
Source
- 2018–present26 U.S.C. § 1257Internal Revenue Code · Disposition of converted wetlands or highly erodible croplands · for purposes of this section
The term “highly erodible cropland” means highly erodible land that is in cropland use, as determined by the Secretary.
Source
- 1994–present16 U.S.C. § 3801Conservation · Definitions · in this section