Persons and legal entities not considered to be actively engaged in farming.
CFR · 2024-01-01 · US · Title 7
Any person or legal entity that does not satisfy all of the applicable provisions of §§ 1400.201 through 1400.210 and a landowner who rents land to a farming operation for cash or a crop share guaranteed as to the amount of the commodity will not be considered to be actively engaged in farming with respect to the farming operation.
official document · source cfr-2024 · id 7:§ 1400.211