 | 1974 - 388 էջ
...with cultivating the soil, or In connection with raising or harvesting Title 26— Internal Revenue any agricultural or horticultural commodity, including...management of livestock, bees, poultry, and fur-bearing animais and wildlife; (2) In the employ of the owner or tenant or other operator of a farm. In connection... | |
 | 1987 - 1296 էջ
...cultivating the soil, or in connection with raising or harvesting any agricultural or horticultura1 commodity, including the raising, shearing, feeding,...bees, poultry, and furbearing animals and wildlife; (2) Services performed in the employ of the owner or tenant or other operator of a farm, in connection... | |
 | United States. Congress. House. Committee on Appropriations - 1956 - 1422 էջ
...cultivation of the soil, or the raising or harvesting of agricultural or horticultural commodities, including the raising, shearing, feeding, caring for,...bees, poultry, and fur-bearing animals and wildlife. As a result, gasoline used by custom operators or other independent contractors performing a service... | |
 | United States. Internal Revenue Service - 1956 - 1348 էջ
...business, (B) on a farm situated in the United States, and (C) for farming purposes. (2) FAUM. — The term "farm" includes stock, dairy, poultry, fruit,...raising, .shearing, feeding, caring for, training, and mair,'ai;cmcMt of livestock, Uees, poultry, and fur-bearing animals and wildlife, on a farm of which... | |
 | United States. Congress. Senate. Committee on Finance - 1956 - 152 էջ
..."agricultural labor" includes all service performed — (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection...bees, poultry, and fur-bearing animals and wildlife; (2) in the employ of the owner or tenant or other operator of a farm, in connection with the operation,... | |
 | United States. Congress. Joint Economic Committee - 1974 - 1172 էջ
...employment. Agricultural labor includes the following services : (1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection...bees, poultry, and fur-bearing animals and wildlife; (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation,... | |
 | United States. Congress. House. Committee on Appropriations - 1956 - 924 էջ
...cultivation of the soil, or the raising or harvesting of agricultural or horticultural commodities, including the raising, shearing, feeding, caring for,...bees, poultry, and fur-bearing animals and wildlife. As a result, gasoline used by custom operators or other independent contractors performing a service... | |
 | United States - 1958 - 392 էջ
...any person, in connection with cultivating the soil, or in connection with raising or har* vesting any agricultural or horticultural commodity, including"...bees, poultry, and fur-bearing animals and wildlife. "(2) In the employ of the owner or tenant or other operator of a larm, in connection with the operation,... | |
 | 1958 - 896 էջ
...the soil, or In connection with raising or harvesting any agricultural or horticultural commcdlty, Including the raising, shearing, feeding, carIng for,...bees, poultry, and fur-bearing animals and wildlife; (2) In the employ of the owner or tenant or other operator of a farm, In connection with the operation,... | |
 | United States. Congress. Senate. Agriculture and Forestry Committee - 1961 - 376 էջ
..."agricultural labor" includes all service performed— (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection...bees, poultry, and fur-bearing animals and wildlife; (3) in connection with the production or harvesting of any commodity denned as an agricultural commodity... | |
| |
For purposes of this chapter, the term "agricultural labor" includes all service performed — (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural... 
