 farm " embraces the farm in the ordinarily accepted sense, and includes stock, dairy, poultry, fruit, and truck farms; also plantations, ranches, and all land used for farming operations. All individuals, partnerships, or corporations that cultivate,...  Code of Federal Regulations: Containing a Codification of Documents of ... - Page 1261969Full view - About this book
 | Agriculture - 1913 - 528 pages
...farms, and all lands used for similar purposes; and for the purposes of this decision all persona who cultivate, operate, or manage farms for gain or profit,...as owners or tenants, are designated as "farmers." All gains, profits, and income derived from the sale or exchange of farm products, whether produced... | |
 | Robert Hiester Montgomery - Auditing - 1916 - 928 pages
...farms, and all lands used for similar purposes ; and for the purposes of this Decision all persons who cultivate, operate, or manage farms for gain or profit,...as owners or tenants, are designated as "Farmers." return of income for the tax year in which the right to such deductions shall arise, although the products... | |
 | Bruce Craven, Reuben Oscar Everett - Income tax - 1916 - 466 pages
...farms, and all lands used for similar purposes ; and for the purposes of this decision all persons who cultivate, operate, or manage farms for gain or profit,...as owners or tenants, are designated as "farmers." All gains, profits, and income derived from the sale or exchange of farm products, whether produced... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...price will be reflected in the inventory. Definition of "farm,"— As herein used the term "farm'1 embraces the farm in the ordinarily accepted sense,...profit, either as owners or tenants, are designated farmers. "Gentlemen" farmers. — A person cultivating or operating a farm for recreation or pleasure,... | |
 | United States, Guaranty Trust Company of New York - Income tax - 1918 - 152 pages
...dairy farms, fruit farms, truck farms, and all lands used for similar purposes; and all persons who cultivate, operate, or manage farms for gain or profit,...as owners or tenants, are designated as "Farmers." Taxable Income and Deductions of Farmer All gains, profits and income derived from the sale or exchange... | |
 | Godfrey Nicholas Nelson - Excess profits tax - 1918 - 478 pages
...farms and all lands used for similar purposes; and for the purposes of this decision all persons who cultivate, operate or manage farms for gain or profit,...as owners or tenants, are designated as 'farmers.' "All gains, profits, and income derived from the sale or exchange of farm products, whether produced... | |
 | United States. Internal Revenue Service - Income tax - 1918 - 200 pages
...farms, and all lands used for similar purposes ; and for the purposes of this decision all persons who cultivate, operate, or manage farms for gain or profit,...as owners or tenants, are designated as " farmers." All gains, profits, and income derived from the sale or exchange 30 of farm products, whether produced... | |
 | United States. Internal Revenue Service - Income tax - 1916 - 200 pages
...farms, and all lands used for similar purposes; and for the purposes of this decision all persons who cultivate, operate, or manage farms for gain or profit,...as owners or tenants, are designated as " farmers." All gains, profits, and income derived from the sale or exchange 30 of farm products, whether produced... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...deduction in the return of income, as such cost price will be reflected in the inventory. As herein used the term "farm" embraces the farm in the ordinarily...profit, either as owners or tenants, are designated farmers. A person cultivating or operating a farm for recreation or pleasure, the result of which is... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...return for the year in which the products were actually marketed and sold, unless an inventory is used. The term "farm" embraces the farm in the ordinarily...operate, or manage farms for gain or profit, either as [13l owners or tenants, are designated farmers. A person cultivating or operating a farm for recreation... | |
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