Source: https://www.law.cornell.edu/cfr/text/20/404.1095?qt-cfr_tabs=0
Timestamp: 2015-05-05 08:45:56
Document Index: 769054119

Matched Legal Cases: ['art 404', '§ 404', '§ 404', '§ 404', '§ 404', '§ 404']

20 CFR 404.1095 - Agricultural trade or business. | LII / Legal Information Institute
CFR › Title 20 › Chapter III › Part 404 › Subpart K › Section 404.1095 20 CFR 404.1095 - Agricultural trade or business.
§ 404.1095
An agricultural trade or business is one in which, if the trade or business were carried on entirely by employees, the major portion of the services would be agricultural labor (§ 404.1057).
If the services are partly agricultural and partly non-agricultural, the time devoted to the performance of each type of service is the test used to determine whether the major portion of the services is agricultural labor.
If more than half of the time spent in performing all the services is spent in performing services that are agricultural labor, the trade or business is agricultural.
If half or less of the time spent in performing all the services is spent in performing services that are agricultural labor, the trade or business is not agricultural. The time spent in performing the services is figured by adding the time spent in the trade or business during the taxable year by every individual (including the individual carrying on the trade or business and the members of that individual's family).
We do not apply the rules in this section if the non-agricultural services are performed in connection with a trade or business separate and distinct from the agricultural trade or business. A roadside automobile service station on a farm is a trade or business separate and distinct from the agricultural trade or business, and the gross income from the service station, less the deductions attributable to it, is to be considered in determining net earnings from self-employment.
We consider a sharefarmer (see § 404.1068(c)) or a materially participating owner or tenant (see § 404.1082(c)) to be engaged in an agricultural trade or business. We use the rules in this section to determine whether a farm crew leader who is self-employed (see § 404.1074) is engaged in an agricultural trade or business.