{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s464/d/3/C","label":"deductible farming expenses","definition":"The term “deductible farming expenses” means any amount allowable as a deduction under this chapter (including any amount allowable as a deduction for depreciation or amortization) which is properly allocable to the trade or business of farming.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}