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" As used in this subsection, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 190
1961
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The Supplemental Appropriation Bill, 1957: Hearings Before Subcommittees of ...

United States. Congress. House. Committee on Appropriations - United States - 1956 - 892 pages
...refunds to taxes paid on gasoline purchases after December 31, 1955. Under the provisions of the act, "the term 'farm' includes stock, dairy, poultry, fruit,...truck farms, plantations, ranches, nurseries, ranges, ereenhouses or other similar structures used primarily for the raising of agricultural or horticultural...
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Extension of Mexican Farm Labor Program: Hearings Before a Subcommittee of ...

United States. Congress. Senate. Agriculture and Forestry Committee - 1961 - 364 pages
...trade or business or is domestic service in a private home of the employer. As used in this subsection, the term "farm" includes stock, dairy, poultry, fruit,...agricultural or horticultural commodities, and orchards. Senator JORDAN. Mr. Matt Triggs, Assistant Legislative Director of the American Farm Bureau Federation....
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1148 pages
...after its delivery to a terminal market for distribution for consumption. As used in this subsection, D` 1 8f (m) AMERICAN VESSEL AND AIRCRAFT. — For purposes of this chapter, the term "American vessel" means...
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Compilation of the Social Security Laws

United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 504 pages
...after its delivery to a terminal market for distribution for consumption. As used in this subsection, the term "farm" includes stock, dairy, poultry, fruit,...nurseries, ranges, greenhouses or other similar structures PL m-70, sec. 22 (a) struck out "Alaska," effective as of January 3, 1959. PL 86-624, sec. 18 (d)...
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Unemployment Insurance Amendments of 1966: Hearings, Eighty-ninth ..., Volume 49

United States. Congress. Senate. Committee on Finance - Insurance, Unemployment - 1966 - 827 pages
...after its delivery to a terminal market for distribution for consumption. As used in this subsection, the term "farm" includes stock, dairy, poultry, fruit,...agricultural or horticultural commodities, and orchards.] (k) AGRICULTURAL LABOR. — For purposes of this chapter, the term "agricultural labor" has the meaning...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968
...year In which such 1-year period ends. (c) Meaning of terms. For purposes of this section — (1) Vse on a farm for farming purposes. Gasoline shall be...used primarily for the raising of agricultural or horticultual commodities, and orchards. (3) Farming purposes. Gasoline shall be treated as used for...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969
...1-year period unless filed on or before September 30 of the year in which such 1-year period ends. (c) Meaning of terms. For purposes of this section...used primarily for the raising of agricultural or horticultual commodities, and orchards. (3) Farming purposes. Gasoline shall be treated as used for...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1976
...functionally related to the qualified use shall be treated as real property devoted to the qualified use. "(4) FARM. — The term 'farm' includes stock, dairy, poultry,...agricultural or horticultural commodities, and orchards and woodlands. "(5) FARMING PURPOSES. — The term 'farming purposes' means — "(A) cultivating the...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1976
...operator of a farm. Section 3121(g) provides, in part, that the term "farm," as used in that section, includes stock, dairy, poultry, fruit, fur-bearing...agricultural or horticultural commodities, and orchards. Section 3306(k) of the Federal Unemployment Tax Act and section 3401 (a) (2) of the Code, relating...
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Employment Security Amendments of 1970: Report to Accompany H.R.14705, a ...

United States. Congress. Senate. Committee on Finance - Electronic books - 1970 - 102 pages
...employer, if such service is performed on a farm operated for profit. As used in existing section 3306 (k), the term "farm" includes stock, dairy, poultry, fruit,...agricultural or horticultural commodities, and orchards. The term "farm" is similarly denned in section 3121(g). Section 103(b) of the bill amends section 3306(c)(l)...
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