Pub. L. 101-82, tit. I, subtit. C, sec. 134
DEFINITION.
SEC. 134. DEFINITION. As used in this subtitle, the term “eligible tree farmer” means a person who grows trees for harvest for commercial purposes and owns 1,000 acres or less of such trees.
Pub. L. 101-82, tit. I, subtit. C, sec. 134