### Question
How does NORMAL TAXES AND SURTAXES define farming business?


### Answer
Under *26 U.S.C. § 263A*, **farming business** is defined as:

> 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**

