converted wetland

(1) Converted wetland The term “converted wetland” means any converted wetland (as defined in section 1201(a)(7) of the Food Security Act of 1985 ( 16 U.S.C. 3801(7) )) held— (A) by the person whose activities resulted in such land being converted wetland, or (B) by any other person who at any time used such land for farming purposes.


26 USC § 1257(c)(1)

Scoping language

For purposes of this section
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