### Question
How is the "farming business" defined?


### Answer
The term **farming business** is defined in *26 U.S.C. § 448* as follows -

> the trade or business of farming (within the meaning of section 263A(e)(4))

#### Citation:
  - *26 U.S.C. § 448*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart A-Methods of Accounting in General**

