{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s464/d/3/B","label":"prepaid farm supplies","definition":"The term “prepaid farm supplies” means any amounts which are described in subsection (a) or (b) and would be allowable for a subsequent taxable year under the rules of subsections (a) and (b).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}