102 STAT. 3692
PUBLIC LAW 100-647—NOV. 10, 1988 "(3) DEFINITIONS.—For purposes of this subsection— "(A) WRITER.—The term 'writer' means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a literary manuscript, musical composition (including any accompanying words), or dance score. "(B) PHOTOGRAPHER.—The term 'photographer' means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a photograph or photographic negative or transparency. "(C) ARTIST.—
"(i) IN GENERAL.—The term 'artist' means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a picture, painting, sculpture, statue, etching, drawing, cartoon, graphic design, or original print edition. "(ii) CRITERIA.—In determining whether any expense is paid or incurred in the trade or business of being an artist, the following criteria shall be taken into account: "(I) The originality and uniqueness of the item created (or to be created). "(II) The predominance of aesthetic value over utilitarian value of the item created (or to be created). "(D) TREATMENT OF CERTAIN PERSONAL SERVICE CORPORATIONS.—
"(i) IN GENERAL.—In the case of a personal service corporation, this subsection shall apply to any expense of such corporation which directly relates to the activities of the qualified employee-owner in the same manner as if such expense were incurred by such employee-owner. ' (ii) QuAUFiED EMPLOYEE-OWNER.—The term 'qualified employee-owner' means any individual who is an employee-owner of the personal service corporation and who is a writer, photographer, or artist, but only if substantially all of the stock of such corporation is owned by such individual and members of his family (as defined in section 267(c)(4)). "(iii) PERSONAL SERVICE CORPORATION.—For purposes of this subparagraph, the term 'personal service corporation' means any personal service corporation (as defined in section 269A(b))." (b) TREATMENT OF ANIMALS PRODUCED IN FARMING BUSINESS.—
(1) IN GENERAL.—Subparagraph (A) of section 263A(d)(l) of the 1986 Code (relating to exception for farming businesses) is amended to read as follows: "(A) IN GENERAL.—This section shall not apply to any of the following which is produced by the taxpayer in a farming business: "(i) Any animal. "(ii) Any plant which has a preproductive period of 2 years or less." (2) CONFORMING AMENDMENTS.—
(A) The heading of paragraph (1) of section 263A(d) of the 1986 Code is amended to read as follows:
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