Section 718.207 - Determining base acres when reconstitution is made by combination(a) When two or more farms or tracts are combined for a year, that year's base acres, with respect to the combined farm or tract, as required by applicable program regulations, will not be greater than the sum of the base acres for each of the farms or tracts comprising the combination, subject to the provisions of § 718.204 . 80 FR 41998 , July 16, 2015