...after its delivery to a terminal market for distribution for consumption. As used in this subsection, the term "farm" includes stock, dairy, poultry, fruit,...agricultural or horticultural commodities, and orchards.] (k) AGRICULTURAL LABOR. — For purposes of this chapter, the term "agricultural labor" has the meaning...

...employer, if such service is performed on a farm operated for profit. As used in existing section 3306(k), the term "farm" includes stock, dairy, poultry, fruit,...ranches, nurseries, ranges, greenhouses, or other similar structuresused primarily for the raising of agricultural or horticultural commodities, and orchards....

...year In which such 1-year period ends. (c) Meaning of terms. For purposes of this section — (1) Vse on a farm for farming purposes. Gasoline shall be...used primarily for the raising of agricultural or horticultual commodities, and orchards. (3) Farming purposes. Gasoline shall be treated as used for...

...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...

...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...

...operator of a farm. Section 3121(g) provides, in part, that the term "farm," as used in that section, includes stock, dairy, poultry, fruit, fur-bearing...agricultural or horticultural commodities, and orchards. Section 3306(k) of the Federal Unemployment Tax Act and section 3401 (a) (2) of the Code, relating...

...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...

...provisions; gasoline used on farms; meaning of terms. SEC. 6420. Gasoline used on farms. • • • (c) Meaning of terms. For purposes of this section...orchards. (3) Farming purposes. Gasoline shall be eated as used for farming purposes only If >ed — (A) By the owner, tenant, or operator of farm, in...

...treated as used on a farm for farming purposes only if used (A) In carrying on a trade or business, (В) on a farm situated in the United States, and (C) for...used primarily for the raising of agricultural or horticultual commodities, and orchards. (3) Farming purposes. Gasoline shall be treated as used for...

...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...