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us/statute/26/461/j/3/A · Axiom

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(A)
(B)

Axiom
US Federal
Statutes
Title 26
§ 461
(j)
(3)

Applicable subsidy

Official source

For purposes of this subsection, the term “applicable subsidy” means—

(A)#

any direct or counter-cyclical payment under title I of the Food, Conservation, and Energy Act of 2008, or any payment elected to be received in lieu of any such payment, or

(B)#

any Commodity Credit Corporation loan.

← Disallowed loss carried to next taxable year Excess farm loss →

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