### Question
How does the law define converted wetland?


### Answer
Under *26 U.S.C. § 1257*, **converted wetland** is defined as:

> any converted wetland (as defined in section 1201(4) [1](#1257_1_target) of the Food Security Act of 1985 (16 U.S.C. 3801(4))) 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

#### Citation:
  - *26 U.S.C. § 1257*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter P-Capital Gains and Losses > PART IV-SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES**

