(v)Definition
For purposes of clause (iv), the term “qualified farmer or rancher” means a taxpayer whose gross income from the trade or business of farming (within the meaning of section 2032A(e)(5)) is greater than 50 percent of the taxpayer’s gross income for the taxable year
gross income on schedule F must be greater than the gross income on other forms
2032A(e)(5)
(5)Farming purposes
The term “farming purposes” means—
(A)cultivating the soil or raising or harvesting any agricultural or horticultural commodity (including the raising, shearing, feeding, caring for, training, and management of animals) on a farm;
(B)handling, drying, packing, grading, or storing on a farm any agricultural or horticultural commodity in its unmanufactured state, but only if the owner, tenant, or operator of the farm regularly produces more than one-half of the commodity so treated; and
(C)
(i)the planting, cultivating, caring for, or cutting of trees, or
(ii)the preparation (other than milling) of trees for market.
