land used in farming

For purposes of subsection (a), the term “land used in farming” means land used (before or simultaneously with the expenditures described in subsection (a)) by the taxpayer or his tenant for the production of crops, fruits, or other agricultural products or for the sustenance of livestock.

Source

26 USC § 180(b)

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Scoping language

None identified, default scope is assumed to be the parent (part VI) of this section.

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