 In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor...  Statistics of Income from Returns of Net Income - Page 176by United States. Internal Revenue Service - 1955Full view - About this book
 | United States. Bureau of Internal Revenue - 1950 - 200 pages
...deductions attributable to such income, derived from any trade or business in which, if the trade or business were carried on exclusively by employees,...of the services would constitute agricultural labor as defined in section 1426 (h) of the Code. In case the services are in part agricultural" and in part... | |
 | United States - 1983 - 968 pages
...principally supported by a church or convention or association of churches; (2) by a duly ordained, commissioned, or licensed minister of a church in...the exercise of duties required by such order; (3) in the employ of a governmental entity referred to in paragraph (7) of section 3306(c), if such service... | |
 | United States - 1953 - 1744 pages
...dealer; (2) There shall be excluded income derived from any trade or business in which, if the trade or business were carried on exclusively by employees,...of the services would constitute agricultural labor as defined in section 1426 (h) ; and there shall be excluded all deductions attributable to such income;... | |
 | United States - 1971 - 1240 pages
...or business which Is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees,...of the services would constitute agricultural labor as defined in section 410 (f) of this title — (i) in the case of an individual, if the gross income... | |
 | 1949 - 1882 pages
...deductions attributable to such income, derived from any trade or business in which, if the trade or business were carried on exclusively by employees,...of the services would constitute agricultural labor as defined in section 1426 (h) of the code. In case the services are in part agricultural and in part... | |
 | 1982 - 972 pages
...or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees,...of the services would constitute agricultural labor as defined in section 3121(g) (see paragraph (a) of § 1.1402(a)-13), net earnings from selfemployment... | |
 | 1971 - 1792 pages
...Agricultural trade or business. (1) An agricultural trade or business Is one In which, If the trade or business were carried on exclusively by employees, the major portion of the services would eonstitute agricultural labor as defined In section 3121(g) and the regulations thereunder In Part... | |
 | 1959 - 1126 pages
...duly ordained, commissioned, or licensed minister of » church In the exercise of his ministry or by : member of a religious order In the exercise of duties required by such order; IB) Service performed in the employ of a religious, charitable, educational, or other organization... | |
 | 1969 - 756 pages
...individual who reports his income on the cash receipts and disbursements method, and in which, if it were carried on exclusively by employees, the major portion of the services § 1.1402(eH4 would constitute agricultural labor as defined in section 3121 (g) (see paragraph (a)... | |
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