qualified farmer
Defined in 1 place of the United States Code.
The term “qualified farmer” means any individual who is actively engaged in farming (within the meaning of subsections (b) and (c) of section 1001 of the Food Security Act of 1986 1 (7 U.S.C. 1308–1(b) and (c))).
Source
- 2026–present26 U.S.C. § 1062Internal Revenue Code · Gain from the sale or exchange of qualified farmland property to qualified farmers · for purposes of this section