...taken as a deduction in the year in which the gross income from the crop is realized. As herein used the term " farm " embraces the farm in the ordinarily accepted sense, and includes stork, dairy, poultry, fruit and truck farms, also plantations, randies, and all land used for farming...

...operation of a farm. Such services do not constitute farm labor, however, unless they are performed by an employee of the owner or tenant of the farm on which...distinguished from manufacturing or commercial operations. This section was further amended April 10 and 28. 1940, and now reads as follows: 11. The term "farm...

...articles. Such services do not constitute "agricultural labor," however, unless they are performed by an employee of the owner or tenant of the farm on which...distinguished from manufacturing or commercial operations. This definition, in my opinion, states the true distinction between the actual farming process and...

...articles. Such services do not constitute 'agricultural labor,' hoicever, unless they are performed by an employee of the owner or tenant of the farm on which the materials in their ravf or natural state were produced, and unless such processing, packing, packaging, transportation,...

...of materials or articles produced on a farm provided that the services were performed by employees of the owner or tenant of the farm on which the materials were produced. This requirement that such employees be employees of the owner or tenant of the farm...

...to what lengths the regulation will be carried. For example, the present regulation uses the words "incident to ordinary farming operations as distinguished from manufacturing or commercial operations. It also says: "As used herein the term 'farm' embraces the farm in the ordinarily accepted sense, etc."...

...do not constitute "agridtural labor," however, unless they are performed by an employee of the owner tenant of the farm on which the materials in their raw or natural state were oduced, and unless such processing, packing, packaging, transportation, or arketing is carried on as...

...articles. Such services do not constitute 'agricultural labor,' however, unless they are performed by an em.ployee of the owner or tenant of the farm on which the materials in their rayf • or natural state were produced, and unless such processing, packing, packaging, transportation,...

...canning, processing, transportation, or marketing of articles produced on farms unless performed or carried on as an incident to ordinary farming operations...distinguished from manufacturing or commercial operations. PAUL V. McXuTT, Chairman, War Manpower Commission. DISCUSSION OF DEFERMENT OF PERSONS WORKING IN DEFENSE...

...canning, processing, transportation, or marketing of articles produced on farms unless performed or carried on as an incident to ordinary farming operations...distinguished from manufacturing or commercial operations. PAUL V. McNuTT, Chairman. JANUARY 23, 1943. Secretary WICKABD. This simply gives to the Department...