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Q:  In regards to the estate tax deduction for farms, what is the definition of a farm?

A: 

The definition of farm includes stock, dairy, poultry, fruit, furbearing animals, and truck farms; plantation; ranches; nurseries; ranges; greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities; and orchards and woodlands.

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More information about estate tax
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What requirements must be met in order to take the estate tax farm deduction?
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