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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 Code of Federal Regulations of the United States of America

Administrative law - 1967
...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,...greenhouses, or other similar structures used primarily for raising of agricultural or horticultural commodities, and orchards. 41.13 "Primary employment." As...
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Comprehensive Tax Reform: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - Income tax - 1986
...hold an interest in a very small amount of farm land and still be considered a "first-time farmer"). The term "farm" includes stock, dairy, poultry, fruit,...agricultural or horticultural commodities and orchards. (The definition of "farm" is not identical to the definition of "agricultural enterprise" in the NIFA...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1988
...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. (ii) "Agriculture" Section 203(f) of Title 29, United States Code, (section 3(f) of the Pair Labor...
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Reports of the Tax Court of the United States, Volume 99

United States. Tax Court - Taxation - 1992
...farming purposes". Sec. 2032A(b)(2)(A). The term "farm" is defined by section 2032A(e)(4) as follows: The term "farm" includes stock, dairy, poultry, fruit,...agricultural or horticultural commodities, and orchards and woodlands. The term "farming purposes" is defined by section 2032A(e)(5) as follows: (5) FARMING...
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Compilation of the Social Security Laws: Including the Social Security Act ...

United States - Social security - 1999
...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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2004 Social Security Explained

Avram Sacks, CCH Incorporated - Health insurance - 2004 - 420 pages
...course of the employer's trade or business or is domestic service in a private home of the employer. The term "farm" includes stock, dairy, poultry, fruit,...agricultural or horticultural commodities, and orchards. [IRC 3121(g); Reg.31.3121(g)-l.] The type of services described in paragraph (4) , above, also...
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U.S. Master Estate and Gift Tax Guide 2008

CCH Tax Law Editors - Law - 2007 - 554 pages
...stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, greenhouses or other similar structures used primarily...agricultural or horticultural commodities, and orchards and woodlands.69 The term "fanning purposes" includes cultivation of the soil, raising agricultural...
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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1624 pages
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1975
...of death. (TD 6433, 24 PK 10395, Dec. 22, 1959, as amended by TD 6827, 30 PR 7809, June 17, 1965] 48.6420 (c) Statutory provisions; gasoline used on...agricultural or horticultural commodities, and orchards. 48.6420(cM (3) Farming purposes. Gasoline shall be treated as used for farming purposes only If...
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Code of Federal Regulations

Administrative law - 1968
...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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