tax shelter farm activity

Defined in 1 place of the United States Code.

For purposes of this subsection, the term “tax shelter farm activity” means—

(A) any farming syndicate as defined in section 461(j), and

(B) any other activity consisting of farming which is a passive activity (within the meaning of section 469(c)).

Source

2014–2018 26 U.S.C. § 58Internal Revenue Code · Denial of certain losses · in this section

For purposes of this subsection, the term “tax shelter farm activity” means—

(A) any farming syndicate as defined in section 461(k), and

(B) any other activity consisting of farming which is a passive activity (within the meaning of section 469(c)).

Source

2018–present 26 U.S.C. § 58Internal Revenue Code · Denial of certain losses · in this section

For purposes of this subsection, the term “tax shelter farm activity” means—

(A) any farming syndicate as defined in section 464(c), and

(B) any other activity consisting of farming which is a passive activity (within the meaning of section 469(c)).

Source

1994–2014 26 U.S.C. § 58Internal Revenue Code · Denial of certain losses · in this section