highly erodible cropland

(2) Highly erodible cropland The term “highly erodible cropland” means any highly erodible cropland (as defined in section 1201(a)(10) of the Food Security Act of 1985 ( 16 U.S.C. 3801(10) )), if at any time the taxpayer used such land for farming purposes (other than the grazing of animals).


26 USC § 1257(c)(2)

Scoping language

For purposes of this section
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