 | Administrative law - 1974 - 388 pages
...with cultivating the soil, or In connection with raising or harvesting Title 26— Internal Revenue any agricultural or horticultural commodity, including...management of livestock, bees, poultry, and fur-bearing animais and wildlife; (2) In the employ of the owner or tenant or other operator of a farm. In connection... | |
 | Administrative law - 1975 - 400 pages
...In connection with cultivating the soil, or In connection with raising or harvesting §31.3121(зН any agricultural or horticultural commodity, Including...management of livestock, bees, poultry, and fur-bearing «itm«.i« and wildlife; (2) In the employ of the owner or tenant or other operator of a farm. In... | |
 | Administrative law - 1974 - 676 pages
...only if used(A) By the owner, tenant, or operator of a farm, In connection with cultivating the soU, or in connection with raising or harvesting any agricultural...raising, shearing, feeding. caring for, trainIng, and manage-. ment of livestock, bees, poultry, and furbearing animals and wildlife, on a farm of which... | |
 | Administrative law - 1960 - 1580 pages
...cultivating the soil, (ii) raising or harvesting any agricultural or horticultural commodity, or (iii) raising, shearing, feeding, caring for, training,...bees, poultry, and furbearing animals and wildlife. In such case, the owner, tenant, or operator of the farm on which the gasoline is used is deemed to... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
..."agricultural labor" includes all service performed — (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection...bees, poultry, and fur-bearing animals and wildlife; * * *. Section 3306 (k) (1) of the Federal Unemployment Tax Act contains an identical provision. Dogs... | |
 | United States. Congress. House. Committee on Appropriations - United States - 1956 - 1422 pages
...cultivation of the soil, or the raising or harvesting of agricultural or horticultural commodities, including the raising, shearing, feeding, caring for,...bees, poultry, and fur-bearing animals and wildlife. As a result, gasoline used by custom operators or other independent contractors performing a service... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1956 - 1348 pages
...business, (B) on a farm situated in the United States, and (C) for farming purposes. (2) FAUM. — The term "farm" includes stock, dairy, poultry, fruit,...raising, .shearing, feeding, caring for, training, and mair,'ai;cmcMt of livestock, Uees, poultry, and fur-bearing animals and wildlife, on a farm of which... | |
 | United States. Congress. Joint Economic Committee - Legislative hearings - 1974 - 1172 pages
...employment. Agricultural labor includes the following services : (1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection...bees, poultry, and fur-bearing animals and wildlife; (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation,... | |
 | United States. Congress. Senate. Committee on Finance - Old age pensions - 1956 - 152 pages
..."agricultural labor" includes all service performed — (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection...bees, poultry, and fur-bearing animals and wildlife; (2) in the employ of the owner or tenant or other operator of a farm, in connection with the operation,... | |
 | United States. Congress. House. Committee on Appropriations - United States - 1956 - 924 pages
...cultivation of the soil, or the raising or harvesting of agricultural or horticultural commodities, including the raising, shearing, feeding, caring for,...bees, poultry, and fur-bearing animals and wildlife. As a result, gasoline used by custom operators or other independent contractors performing a service... | |
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For purposes of this chapter, the term "agricultural labor" includes all service performed — (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural... 
