{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1301/b/3","label":"farming business","definition":"The term “farming business” has the meaning given such term by section 263A(e)(4).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}