In practice, given that agriculture is often unprofitable for many years, the IRS is unlikely to hold your feet to the fire immediately on that one.
FORBES: Investment Guide: Flings
You want a very cool fire, less than 300 degrees if possible (you should be able to hold your hand right over the area on which the ribs are cooking with just a little discomfort).
NPR: Grill-Off: Bittman Takes on America's Chefs
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