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 1901961Full view - About this book
| United States, United States. Congress. House. Committee on Ways and Means - Social security - 1976 - 812 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. (h) American Employer. — For purposes of this chapter, the term "American employer" means an employer... | |
| United States - Social security - 1960 - 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,...of agricultural or horticultural commodities, and orchardjs. "(m) In determining whether an applicant is the wife, widow, child, or parent of a fully... | |
| Administrative law - 1949 - 418 pages
...recognition on behalf of the Government of the United States of the territorial status in Europe. • (f) "Farm" includes stock, dairy, poultry, fruit, fur-bearing...agricultural or horticultural commodities, and orchards. (g) "Immigration laws" means the laws, conventions and treaties of the United States relating to immigration,... | |
| United States. Congress. House. Committee on Ways and Means - Taxation - 1976 - 132 pages
...lineal descendants, parents, and aunts or uncles of the decedent and their descendants. In general, a "farm" includes stock, dairy, poultry, fruit, furbearing...raising of agricultural or horticultural commodities. Farms also include orchards and woodlands. In deciding whether real property is used as a farm for... | |
| United States. Congress. Joint Committee on Taxation - Income tax - 1976 - 710 pages
...decedent nor a member of his family materially participates, the property would not qualify. In general, a "farm" includes stock, dairy, poultry, fruit, furbearing...raising of agricultural or horticultural commodities. Farms also include orchards and woodlands. In deciding whether real property is used as a farm for... | |
| United States. Congress. House. Committee on Ways and Means - Taxation - 1976 - 120 pages
...decedent and their descendants. In general, a "farm" includes stock, dairy, poultry, fruit, f urbearing animal, and truck farms, plantations, ranches, nurseries,...raising of agricultural or horticultural commodities. Farms also include orchards and woodlands. In deciding whether real property is used as a farm for... | |
| Administrative law - 1976 - 420 pages
...purposes. (9) Farm. The term "farm" Include« stock, dairy, poultry, fruit, fur-bearing animal, ала truck farms, plantations, ranches, nurseries, ranges,...used primarily for the raising of agricultural or horticultual commodities, and orchards. (8) Farming purpose». Gasoline shall be treated as used for... | |
| Administrative law - 1977 - 746 pages
...[TD 6433, 24 PR 10395, Dec. 22, 1959, as amended by TD 6827, 30 PR 7809, June 17, 1965] §48.6420(c) Statutory provisions; gasoline used on farms; meaning...used— (A) By the owner, tenant, or operator of a famri, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural... | |
| United States - 1968 - 880 pages
...trade or business or is domestic service in a private home of the employer. "As used in this section, ited States 01 agricultural or horticultural commodities, and orchards." (e) Section 1426 of the Internal Revenue... | |
| United States - Social security - 1982 - 1176 pages
...horticultural commodity after its delivery to a terminal market for distribution for consumption. Farm (g) The term "farm" includes stock, dairy, poultry, fruit,...agricultural or horticultural commodities and orchards. State (h) The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the... | |
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