farming business
(4) Farming business For purposes of this section— (A) In general The term “farming business” means the trade or business of farming. (B) Certain trades and businesses included The term “farming business” shall include the trade or business of— (i) operating a nursery or sod farm, or (ii) the raising or harvesting of trees bearing fruit, nuts, or other crops, or ornamental trees. For purposes of clause (ii), an evergreen tree which is more than 6 years old at the time severed from the roots shall not be treated as an ornamental tree.