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Agricultural labor

2 rules

For purposes of this chapter, the term “agricultural labor” has the meaning assigned to such term by subsection (g) of section 3121, except that for purposes of this chapter subparagraph (B) of paragraph (4) of such subsection (g) shall be treated as reading:

“(B) in the employ of a group of operators of farms (or a cooperative organization of which such operators are members) in the performance of service described in subparagraph (A), but only if such operators produced more than one-half of the commodity with respect to which such service is performed;”.

in view

Whole section

Encodings · 2

chapter_group_operator_unmanufactured_commodity_handling_service26 USC § 3306 (k) · derived

26 USC 3306(k), substituted 26 USC 3121(g)(4)(B)

name: chapter_group_operator_unmanufactured_commodity_handling_service
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(k), substituted 26 USC 3121(g)(4)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            in the employ of a group of operators of farms (or a cooperative
            organization of which such operators are members)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: service described in subparagraph (A)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: only if such operators produced more than one-half of the commodity
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/g#operator_commodity_production_more_than_one_half_threshold
          output: operator_commodity_production_more_than_one_half_threshold
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
versions:
  - effective_from: '1990-01-01'
    formula: >-
      (
        service_performed_in_employ_of_group_of_operators_of_farms
        or service_performed_in_employ_of_cooperative_organization_of_which_such_operators_are_members
      )

      and
      service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

      and not
      service_performed_in_connection_with_commercial_canning_or_commercial_freezing

      and not
      service_performed_after_commodity_delivery_to_terminal_market_for_distribution_for_consumption

      and
      farm_operator_group_produced_fraction_of_commodity_with_respect_to_service
      > operator_commodity_production_more_than_one_half_threshold

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local_agricultural_labor26 USC § 3306 (k) · derived

26 USC 3306(k)

name: local_agricultural_labor
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(k)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            has the meaning assigned to such term by subsection (g) of section
            3121
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            except that ... subparagraph (B) of paragraph (4) ... shall be
            treated as reading
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/g#farm_cultivation_or_raising_service
          output: farm_cultivation_or_raising_service
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/g#farm_operation_service_with_major_part_on_farm
          output: farm_operation_service_with_major_part_on_farm
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/g#agricultural_marketing_cotton_or_irrigation_service
          output: agricultural_marketing_cotton_or_irrigation_service
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/g#farm_operator_unmanufactured_commodity_handling_service
          output: farm_operator_unmanufactured_commodity_handling_service
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/g#nonbusiness_service_on_for_profit_farm
          output: nonbusiness_service_on_for_profit_farm
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/k#chapter_group_operator_unmanufactured_commodity_handling_service
          output: chapter_group_operator_unmanufactured_commodity_handling_service
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      farm_cultivation_or_raising_service
      or farm_operation_service_with_major_part_on_farm
      or agricultural_marketing_cotton_or_irrigation_service
      or farm_operator_unmanufactured_commodity_handling_service
      or chapter_group_operator_unmanufactured_commodity_handling_service
      or nonbusiness_service_on_for_profit_farm

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▸rulespec code

Shown source

statutes/26/3306/k.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

chapter_group_operator_unmanufactured_commodity_handling_service

Derived

source: 26 USC 3306(k), substituted 26 USC 3121(g)(4)(B)

- name: chapter_group_operator_unmanufactured_commodity_handling_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(k), substituted 26 USC 3121(g)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              in the employ of a group of operators of farms (or a cooperative organization of which
              such operators are members)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: service described in subparagraph (A)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: only if such operators produced more than one-half of the commodity
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#operator_commodity_production_more_than_one_half_threshold
            output: operator_commodity_production_more_than_one_half_threshold
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          service_performed_in_employ_of_group_of_operators_of_farms
          or service_performed_in_employ_of_cooperative_organization_of_which_such_operators_are_members
        )

        and
        service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

        and not service_performed_in_connection_with_commercial_canning_or_commercial_freezing

        and not
        service_performed_after_commodity_delivery_to_terminal_market_for_distribution_for_consumption

        and farm_operator_group_produced_fraction_of_commodity_with_respect_to_service >
        operator_commodity_production_more_than_one_half_threshold

local_agricultural_labor

Derived

source: 26 USC 3306(k)

- name: local_agricultural_labor
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: has the meaning assigned to such term by subsection (g) of section 3121
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: except that ... subparagraph (B) of paragraph (4) ... shall be treated as reading
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_cultivation_or_raising_service
            output: farm_cultivation_or_raising_service
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operation_service_with_major_part_on_farm
            output: farm_operation_service_with_major_part_on_farm
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#agricultural_marketing_cotton_or_irrigation_service
            output: agricultural_marketing_cotton_or_irrigation_service
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operator_unmanufactured_commodity_handling_service
            output: farm_operator_unmanufactured_commodity_handling_service
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#nonbusiness_service_on_for_profit_farm
            output: nonbusiness_service_on_for_profit_farm
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/k#chapter_group_operator_unmanufactured_commodity_handling_service
            output: chapter_group_operator_unmanufactured_commodity_handling_service
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        farm_cultivation_or_raising_service
        or farm_operation_service_with_major_part_on_farm
        or agricultural_marketing_cotton_or_irrigation_service
        or farm_operator_unmanufactured_commodity_handling_service
        or chapter_group_operator_unmanufactured_commodity_handling_service
        or nonbusiness_service_on_for_profit_farm

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3121inferredUS Federal › Statutes › Title 26 › § 3121

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us/statute/26/3306/k — Agricultural labor · Axiom

Agricultural labor

2 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 2

chapter_group_operator_unmanufactured_commodity_handling_service26 USC § 3306 (k) · derived

26 USC 3306(k), substituted 26 USC 3121(g)(4)(B)

name: chapter_group_operator_unmanufactured_commodity_handling_service
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(k), substituted 26 USC 3121(g)(4)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            in the employ of a group of operators of farms (or a cooperative
            organization of which such operators are members)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: service described in subparagraph (A)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: only if such operators produced more than one-half of the commodity
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/g#operator_commodity_production_more_than_one_half_threshold
          output: operator_commodity_production_more_than_one_half_threshold
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
versions:
  - effective_from: '1990-01-01'
    formula: >-
      (
        service_performed_in_employ_of_group_of_operators_of_farms
        or service_performed_in_employ_of_cooperative_organization_of_which_such_operators_are_members
      )

      and
      service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

      and not
      service_performed_in_connection_with_commercial_canning_or_commercial_freezing

      and not
      service_performed_after_commodity_delivery_to_terminal_market_for_distribution_for_consumption

      and
      farm_operator_group_produced_fraction_of_commodity_with_respect_to_service
      > operator_commodity_production_more_than_one_half_threshold

open in graph ↗

local_agricultural_labor26 USC § 3306 (k) · derived

26 USC 3306(k)

name: local_agricultural_labor
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 3306(k)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            has the meaning assigned to such term by subsection (g) of section
            3121
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/3306
          excerpt: >-
            except that ... subparagraph (B) of paragraph (4) ... shall be
            treated as reading
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/g#farm_cultivation_or_raising_service
          output: farm_cultivation_or_raising_service
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/g#farm_operation_service_with_major_part_on_farm
          output: farm_operation_service_with_major_part_on_farm
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/g#agricultural_marketing_cotton_or_irrigation_service
          output: agricultural_marketing_cotton_or_irrigation_service
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3121/g#farm_operator_unmanufactured_commodity_handling_service
          output: farm_operator_unmanufactured_commodity_handling_service
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3121/g#nonbusiness_service_on_for_profit_farm
          output: nonbusiness_service_on_for_profit_farm
          hash: >-
            sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3306/k#chapter_group_operator_unmanufactured_commodity_handling_service
          output: chapter_group_operator_unmanufactured_commodity_handling_service
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      farm_cultivation_or_raising_service
      or farm_operation_service_with_major_part_on_farm
      or agricultural_marketing_cotton_or_irrigation_service
      or farm_operator_unmanufactured_commodity_handling_service
      or chapter_group_operator_unmanufactured_commodity_handling_service
      or nonbusiness_service_on_for_profit_farm

open in graph ↗

▸rulespec code

Shown source

statutes/26/3306/k.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

chapter_group_operator_unmanufactured_commodity_handling_service

Derived

source: 26 USC 3306(k), substituted 26 USC 3121(g)(4)(B)

- name: chapter_group_operator_unmanufactured_commodity_handling_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(k), substituted 26 USC 3121(g)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: >-
              in the employ of a group of operators of farms (or a cooperative organization of which
              such operators are members)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: service described in subparagraph (A)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: only if such operators produced more than one-half of the commodity
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#operator_commodity_production_more_than_one_half_threshold
            output: operator_commodity_production_more_than_one_half_threshold
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        (
          service_performed_in_employ_of_group_of_operators_of_farms
          or service_performed_in_employ_of_cooperative_organization_of_which_such_operators_are_members
        )

        and
        service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

        and not service_performed_in_connection_with_commercial_canning_or_commercial_freezing

        and not
        service_performed_after_commodity_delivery_to_terminal_market_for_distribution_for_consumption

        and farm_operator_group_produced_fraction_of_commodity_with_respect_to_service >
        operator_commodity_production_more_than_one_half_threshold

local_agricultural_labor

Derived

source: 26 USC 3306(k)

- name: local_agricultural_labor
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3306(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: has the meaning assigned to such term by subsection (g) of section 3121
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3306
            excerpt: except that ... subparagraph (B) of paragraph (4) ... shall be treated as reading
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_cultivation_or_raising_service
            output: farm_cultivation_or_raising_service
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operation_service_with_major_part_on_farm
            output: farm_operation_service_with_major_part_on_farm
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#agricultural_marketing_cotton_or_irrigation_service
            output: agricultural_marketing_cotton_or_irrigation_service
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operator_unmanufactured_commodity_handling_service
            output: farm_operator_unmanufactured_commodity_handling_service
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#nonbusiness_service_on_for_profit_farm
            output: nonbusiness_service_on_for_profit_farm
            hash: sha256:408a1e11c348e9bb5d3587e4630d84c9770988c929a041d4d9150e9c590c69ee
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3306/k#chapter_group_operator_unmanufactured_commodity_handling_service
            output: chapter_group_operator_unmanufactured_commodity_handling_service
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        farm_cultivation_or_raising_service
        or farm_operation_service_with_major_part_on_farm
        or agricultural_marketing_cotton_or_irrigation_service
        or farm_operator_unmanufactured_commodity_handling_service
        or chapter_group_operator_unmanufactured_commodity_handling_service
        or nonbusiness_service_on_for_profit_farm

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3121inferredUS Federal › Statutes › Title 26 › § 3121