qualified farmer or rancher
Defined in 1 place of the United States Code.
For purposes of clause (iv), the term “qualified farmer or rancher” means a taxpayer whose gross income from the trade or business of farming (within the meaning of section 2032A(e)(5)) is greater than 50 percent of the taxpayer's gross income for the taxable year.
Source
- 2006–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · in this section