### Question
What is the definition of highly erodible cropland?


### Answer
The definition of **highly erodible cropland** is as follows in *26 U.S.C. § 1257*:

> any highly erodible cropland (as defined in section 1201(6) [1](#1257_1_target) of the Food Security Act of 1985 (16 U.S.C. 3801(6))), if at any time the taxpayer used such land for farming purposes (other than the grazing of animals)

#### Citation:
  - *26 U.S.C. § 1257*
  - 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**

