### Question
What does farming business mean?


### Answer
**Farming business** has the following meaning in *26 U.S.C. § 1301*:

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

#### Citation:
  - *26 U.S.C. § 1301*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Q-Readjustment of Tax Between Years and Special Limitations > PART I-INCOME AVERAGING**

