### Question
Can you define what farm means?


### Answer
**Farm** is defined as the following in *26 U.S.C. § 147*:

> given such term by section 6420(c)(2).

#### Citation:
  - *26 U.S.C. § 147*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIRE- > Subpart A-Private Activity Bonds**

