{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s448/d/1/A","label":"farming business","definition":"The term “farming business” means the trade or business of farming (within the meaning of section 263A(e)(4)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}