### Question
What is the definition of farm land?


### Answer
The definition of **farm land** is as follows in *26 U.S.C. § 1252*:

> any land with respect to which deductions have been allowed under section 175 (relating to soil and water conservation expenditures)

#### 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**

