farmer

farmer. A person engaged in the business of farming.

family farmer. A person or entity whose income and debts primarily arise from a family-owned and -operated farm; esp., person who received more than 80% of gross income from a farm in the taxable year immediately preceding a Chapter 12 filing. • Only a family farmer can file for Chapter 12 bankruptcy. 11 USCA § 101(18). See CHAPTER12. [Cases: Bankruptcy 2229. C.J.S. Bankruptcy § 46.]

---

词条贡献者

译者Susanne，世界顶尖法学院国际税法专业，擅长翻译各种与联邦税务纠纷相关的法律文件。