land used in farming
Defined in 1 place of the United States Code.
The term “land used in farming” means land used (before or simultaneously with the expenditures described in paragraph (1)) by the taxpayer or his tenant for the production of crops, fruits, or other agricultural products or for the sustenance of livestock.
Source
- 1994–present26 U.S.C. § 175Internal Revenue Code · Soil and water conservation expenditures · under this section