{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1062/d/3","label":"qualified farmer","definition":"The term “qualified farmer” means any individual who is actively engaged in farming (within the meaning of subsections (b) and (c) of section 1001 of the Food Security Act of 1986 11 See References in Text note below. (7 U.S.C. 1308–1(b) and (c))).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}