### Question
How is the term farm land defined?


### Answer
The term **farm land** is defined in *26 U.S.C. § 1252* as the following:

> any land with respect to which deductions have been allowed under sections 175 (relating to soil and water conservation expenditures) or 182 [2](#1252_2_target) (relating to expenditures by farmers for clearing land)

#### Citation:
  - *26 U.S.C. § 1252*
  - 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**

