### 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(a)(10) of the Food Security Act of 1985 (16 U.S.C. 3801(10))), 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**

