agricultural commodity producer

(2) Agricultural commodity producer The term “agricultural commodity producer” means— (A) a person that shares in the risk of producing an agricultural commodity and that is entitled to a share of the commodity for marketing, including an operator, a sharecropper, or a person that owns or rents the land on which the commodity is produced; or (B) a person that reports gain or loss from the trade or business of fishing on the person’s annual Federal income tax return for the taxable year that most closely corresponds to the marketing year with respect to which a petition is filed under section 2401a of this title .


19 USC § 2401(2)

Scoping language

In this part
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