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


### Answer
The term **farming business** is defined in *26 U.S.C. § 263A* as the following:

> the trade or business of farming

#### Citation:
  - *26 U.S.C. § 263A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

