...directly in agricultural production if such vehicle is used in connection with cultivating the soil, or raising or harvesting any agricultural or horticultural...bees, poultry, and fur-bearing animals and wildlife. A highway motor vehicle which is used in connection with operations such as canning, freezing, packaging,...

...operator of a farm, in connection with cultivating the soil, or in connection with raising or barvesting any agricultural or horticultural commodity. including...bees, poultry, and furbearing animals and wildlife, on a farm of which he is the owner, tenant, or operator; except that if such use is by any person other...

...on a farm by the owner, tenant, or operator of such farm in connection with cultivating the soil, or raising or harvesting any agricultural or horticultural...training, and management of livestock, bees, poultry, and for- bearing animals and wildlife. Gasoline used on a farm for the purposes described in this subdivision...

...operator of a farm. in connection with cultivating the loll, or in connection with raising or barTesting any agricultural or horticultural commodity. including...livestock, bees, poultry, and fur-bearing animals and wildiife, on a farm of which he is the owner, tenant, or operator; except that if such use is by any...

...1426, Sub-section (h) (1) : (h) Agricultural labor. The term "Agricultural labor" includes nil services performed — (1) On a farm, in the employ of any...connection with cultivating the soil, or in connection with raisin); or harvesting any agricultural or horticultural commodity, including the raising, shearing,...

...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...

...connection with cultivating the soil, or in connection with raising or harvesting any agricultural cr horticultural commodity, Including the raising, shearing,...bees, poultry, and furbearing animals and wildlife, on a farm of which he is the owner, tenant, or operator; except that if such use is by any person other...

...to read as follows: "(1) Agricultural Labor. — The term 'agricultural labor' includes all servicea performed — "(1) on a farm, in the employ of any...bees, poultry, and fur-bearing animals and wildlife; or "(2) in the employ of the owner or tenant or other operator of a farm, in connection with the operation,...

...Proc. 87-6, CB 1967-1, 570. As defined in section 3121 (g) of the Federal Insurance Contributions Act the term "agricultural labor" includes all service...bees, poultry, and fur-bearing animals and wildlife; * * *. Section 3306 (k) (1) of the Federal Unemployment Tax Act contains an identical provision. Dogs...

...not own, buy, or have any interest in any of the wheat he handles. Under section 3121 (g) of the Act, the term "agricultural labor" includes all service...cultivating the soil, or in connection with raising • • * any agricultural or horticultural commodity, • * * : (2) In the employ of the owner or...