preproductive period
(3) Preproductive period (A) In general For purposes of this section, the term “preproductive period” means— (i) in the case of a plant which will have more than 1 crop or yield, the period before the 1st marketable crop or yield from such plant, or (ii) in the case of any other plant, the period before such plant is reasonably expected to be disposed of. For purposes of this subparagraph, use by the taxpayer in a farming business of any supply produced in such business shall be treated as a disposition. (B) Rule for determining period In the case of a plant grown in commercial quantities in the United States, the preproductive period for such plant if grown in the United States shall be based on the nationwide weighted average preproductive period for such plant.