event of such an assumption, this subsection shall apply to the person acquiring such interest as though such person were the transferee referred to therein (and this subsection shall be applied as if there had been no change in ownership). (3) Special rules (A) No credits against tax Any increase in tax under this subsection shall not be treated as a tax imposed by this chapter for purposes of determining the amount of any credit under subpart A, B, or D of this part. (B) No recapture by reason of hardship The increase in tax under this subsection shall not apply to any disposition of property or cessation of the operation of any property as a farm for farming purposes if such disposition or cessation occurs by reason of any hardship. (e) Special rules For purposes of this section, rules similar to the rules of subsections (e) and (f) of section 121 shall apply. (f) Definitions For purposes of this section— (1) Qualified farmer The term qualified farmer means— (A) a beginning farmer, socially disadvantaged farmer, qualified veteran farmer, young farmer, or (B) any entity if 50 percent or more of the capital and profits of such entity are owned by one or more individuals described in paragraph (A). (2) Beginning farmer The term beginning farmer means an individual that— (A) has not operated a farm, or (B) has operated a farm for not more than 10 years. (3) Socially disadvantaged farmer The term socially disadvantaged farmer means an individual who is a member of one or more of the following groups: (A) American Indians. (B) Alaska Natives. (C) Asians. (D) Blacks or African Americans. (E) Native Hawaiians or other Pacific Islanders. (F) Hispanics. (G) Women. (4) Qualified veteran farmer The term qualified veteran farmer means an individual who— (A) first obtained status as a veteran (as defined in section 101(2) of title 38 United States Code) in the most recent 10-year period, and (B) has not operated a farm for more than 10 years. (5) Young farmer The term young farmer means an individual who has not attained