...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...

...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...

...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...

...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...

...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...

...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...

...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...

...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...

...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...

...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...