### Question
Can you define what farming business means?


### Answer
**Farming business** is defined as the following in *26 U.S.C. § 461*:

> given such term in section 263A(e)(4).

#### Citation:
  - *26 U.S.C. § 461*
  - 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 C-Taxable Year for Which Deductions Taken**

