us/statute/26/3121/g/4

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(A) in the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed;

(B) in the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A), but only if such operators produced all of the commodity with respect to which such service is performed. For purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than 20 at any time during the calendar year in which such service is performed;

(C) the provisions of subparagraphs (A) and (B) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; or

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Rules

operator_commodity_production_more_than_one_half_threshold

Parameter

source: 26 USC 3121(g)(4)(A)

- name: operator_commodity_production_more_than_one_half_threshold
  kind: parameter
  dtype: Rate
  period: Year
  source: 26 USC 3121(g)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: more than one-half of the commodity
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

unincorporated_group_cooperative_operator_count_threshold

Parameter

source: 26 USC 3121(g)(4)(B)

- name: unincorporated_group_cooperative_operator_count_threshold
  kind: parameter
  dtype: Count
  period: Year
  source: 26 USC 3121(g)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: more than 20 at any time during the calendar year
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

farm

Derived

source: 26 USC 3121(g)

- name: farm
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck
              farms, plantations, ranches, nurseries, ranges, greenhouses or other similar
              structures used primarily for the raising of agricultural or horticultural
              commodities, and orchards
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        stock_farm

        or dairy_farm

        or poultry_farm

        or fruit_farm

        or fur_bearing_animal_farm

        or truck_farm

        or plantation

        or ranch

        or nursery

        or range

        or
        greenhouse_or_similar_structure_used_primarily_for_raising_agricultural_or_horticultural_commodities

        or orchard

farm_cultivation_or_raising_service

Derived

source: 26 USC 3121(g)(1)

- name: farm_cultivation_or_raising_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: on a farm, in the employ of any person
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              in connection with cultivating the soil, or in connection with raising or harvesting
              any agricultural or horticultural commodity
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_on_farm
        and service_performed_in_employ_of_any_person
        and (
          service_in_connection_with_cultivating_soil
          or service_in_connection_with_raising_or_harvesting_agricultural_or_horticultural_commodity
          or service_in_connection_with_raising_shearing_feeding_caring_for_training_or_management_of_livestock_bees_poultry_fur_bearing_animals_or_wildlife
        )

farm_operation_service_with_major_part_on_farm

Derived

source: 26 USC 3121(g)(2)

- name: farm_operation_service_with_major_part_on_farm
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in the employ of the owner or tenant or other operator of a farm
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if the major part of such service is performed on a farm
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_in_employ_of_owner_tenant_or_other_operator_of_farm
        and major_part_of_service_performed_on_farm
        and (
          service_in_connection_with_operation_management_conservation_improvement_or_maintenance_of_farm_and_tools_and_equipment
          or service_in_connection_with_salvaging_timber_or_clearing_land_of_hurricane_brush_or_debris
        )

agricultural_marketing_cotton_or_irrigation_service

Derived

source: 26 USC 3121(g)(3)

- name: agricultural_marketing_cotton_or_irrigation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              production or harvesting of any commodity defined as an agricultural commodity in
              section 15(g) of the Agricultural Marketing Act
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: ginning of cotton
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              ditches, canals, reservoirs, or waterways, not owned or operated for profit, used
              exclusively for supplying and storing water for farming purposes
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_in_connection_with_production_or_harvesting_of_commodity_defined_as_agricultural_commodity_in_section_15_g_of_agricultural_marketing_act

        or service_in_connection_with_ginning_of_cotton

        or (
          service_in_connection_with_operation_or_maintenance_of_ditches_canals_reservoirs_or_waterways
          and ditches_canals_reservoirs_or_waterways_not_owned_or_operated_for_profit
          and ditches_canals_reservoirs_or_waterways_used_exclusively_for_supplying_and_storing_water_for_farming_purposes
        )

farm_operator_unmanufactured_commodity_handling_service

Derived

source: 26 USC 3121(g)(4)(A)-(C)

- name: farm_operator_unmanufactured_commodity_handling_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(4)(A)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              in the employ of the operator of a farm in handling, planting, drying, packing,
              packaging, processing, freezing, grading, storing, or delivering
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in its unmanufactured state
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: only if such operator produced more than one-half
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not be deemed to be applicable with respect to service performed in connection
              with commercial canning or commercial freezing
        - 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:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_operator_of_farm

        and
        service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

        and farm_operator_produced_fraction_of_commodity_with_respect_to_service >
        operator_commodity_production_more_than_one_half_threshold

        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

farm_operator_group_unmanufactured_commodity_handling_service

Derived

source: 26 USC 3121(g)(4)(B)-(C)

- name: farm_operator_group_unmanufactured_commodity_handling_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(4)(B)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in the employ of a group of operators of farms (other than a cooperative organization)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: but only if such operators produced all of the commodity
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              any unincorporated group of operators shall be deemed a cooperative organization if
              the number of operators comprising such group is more than 20
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not be deemed to be applicable with respect to service performed in connection
              with commercial canning or commercial freezing
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#unincorporated_group_cooperative_operator_count_threshold
            output: unincorporated_group_cooperative_operator_count_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_group_of_operators_of_farms

        and
        service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

        and farm_operator_group_produced_all_of_commodity_with_respect_to_service

        and not group_of_operators_is_cooperative_organization

        and not (
          group_of_operators_is_unincorporated
          and group_operator_count_at_any_time_during_calendar_year > unincorporated_group_cooperative_operator_count_threshold
        )

        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

nonbusiness_service_on_for_profit_farm

Derived

source: 26 USC 3121(g)(5)

- name: nonbusiness_service_on_for_profit_farm
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: on a farm operated for profit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if such service is not in the course of the employer’s trade or business
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_on_farm_operated_for_profit
        and not service_in_course_of_employers_trade_or_business

agricultural_labor

Derived

source: 26 USC 3121(g): Agricultural labor For purposes of this chapter, the term “agricultural labor” includes all servi...

- name: agricultural_labor
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3121(g): Agricultural labor For purposes of this chapter, the term “agricultural labor”
    includes all servi...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the term “agricultural labor” includes all service performed
        - 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:local
        - 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:local
        - 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:local
        - 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:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operator_group_unmanufactured_commodity_handling_service
            output: farm_operator_group_unmanufactured_commodity_handling_service
            hash: sha256:local
        - 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: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 farm_operator_group_unmanufactured_commodity_handling_service
        or nonbusiness_service_on_for_profit_farm

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us/statute/26/3121/g/4 · Axiom

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Rules

operator_commodity_production_more_than_one_half_threshold

Parameter

source: 26 USC 3121(g)(4)(A)

- name: operator_commodity_production_more_than_one_half_threshold
  kind: parameter
  dtype: Rate
  period: Year
  source: 26 USC 3121(g)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: more than one-half of the commodity
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

unincorporated_group_cooperative_operator_count_threshold

Parameter

source: 26 USC 3121(g)(4)(B)

- name: unincorporated_group_cooperative_operator_count_threshold
  kind: parameter
  dtype: Count
  period: Year
  source: 26 USC 3121(g)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: more than 20 at any time during the calendar year
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

farm

Derived

source: 26 USC 3121(g)

- name: farm
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck
              farms, plantations, ranches, nurseries, ranges, greenhouses or other similar
              structures used primarily for the raising of agricultural or horticultural
              commodities, and orchards
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        stock_farm

        or dairy_farm

        or poultry_farm

        or fruit_farm

        or fur_bearing_animal_farm

        or truck_farm

        or plantation

        or ranch

        or nursery

        or range

        or
        greenhouse_or_similar_structure_used_primarily_for_raising_agricultural_or_horticultural_commodities

        or orchard

farm_cultivation_or_raising_service

Derived

source: 26 USC 3121(g)(1)

- name: farm_cultivation_or_raising_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: on a farm, in the employ of any person
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              in connection with cultivating the soil, or in connection with raising or harvesting
              any agricultural or horticultural commodity
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_on_farm
        and service_performed_in_employ_of_any_person
        and (
          service_in_connection_with_cultivating_soil
          or service_in_connection_with_raising_or_harvesting_agricultural_or_horticultural_commodity
          or service_in_connection_with_raising_shearing_feeding_caring_for_training_or_management_of_livestock_bees_poultry_fur_bearing_animals_or_wildlife
        )

farm_operation_service_with_major_part_on_farm

Derived

source: 26 USC 3121(g)(2)

- name: farm_operation_service_with_major_part_on_farm
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in the employ of the owner or tenant or other operator of a farm
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if the major part of such service is performed on a farm
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_in_employ_of_owner_tenant_or_other_operator_of_farm
        and major_part_of_service_performed_on_farm
        and (
          service_in_connection_with_operation_management_conservation_improvement_or_maintenance_of_farm_and_tools_and_equipment
          or service_in_connection_with_salvaging_timber_or_clearing_land_of_hurricane_brush_or_debris
        )

agricultural_marketing_cotton_or_irrigation_service

Derived

source: 26 USC 3121(g)(3)

- name: agricultural_marketing_cotton_or_irrigation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              production or harvesting of any commodity defined as an agricultural commodity in
              section 15(g) of the Agricultural Marketing Act
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: ginning of cotton
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              ditches, canals, reservoirs, or waterways, not owned or operated for profit, used
              exclusively for supplying and storing water for farming purposes
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_in_connection_with_production_or_harvesting_of_commodity_defined_as_agricultural_commodity_in_section_15_g_of_agricultural_marketing_act

        or service_in_connection_with_ginning_of_cotton

        or (
          service_in_connection_with_operation_or_maintenance_of_ditches_canals_reservoirs_or_waterways
          and ditches_canals_reservoirs_or_waterways_not_owned_or_operated_for_profit
          and ditches_canals_reservoirs_or_waterways_used_exclusively_for_supplying_and_storing_water_for_farming_purposes
        )

farm_operator_unmanufactured_commodity_handling_service

Derived

source: 26 USC 3121(g)(4)(A)-(C)

- name: farm_operator_unmanufactured_commodity_handling_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(4)(A)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              in the employ of the operator of a farm in handling, planting, drying, packing,
              packaging, processing, freezing, grading, storing, or delivering
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in its unmanufactured state
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: only if such operator produced more than one-half
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not be deemed to be applicable with respect to service performed in connection
              with commercial canning or commercial freezing
        - 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:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_operator_of_farm

        and
        service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

        and farm_operator_produced_fraction_of_commodity_with_respect_to_service >
        operator_commodity_production_more_than_one_half_threshold

        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

farm_operator_group_unmanufactured_commodity_handling_service

Derived

source: 26 USC 3121(g)(4)(B)-(C)

- name: farm_operator_group_unmanufactured_commodity_handling_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(4)(B)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in the employ of a group of operators of farms (other than a cooperative organization)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: but only if such operators produced all of the commodity
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              any unincorporated group of operators shall be deemed a cooperative organization if
              the number of operators comprising such group is more than 20
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not be deemed to be applicable with respect to service performed in connection
              with commercial canning or commercial freezing
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#unincorporated_group_cooperative_operator_count_threshold
            output: unincorporated_group_cooperative_operator_count_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_group_of_operators_of_farms

        and
        service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

        and farm_operator_group_produced_all_of_commodity_with_respect_to_service

        and not group_of_operators_is_cooperative_organization

        and not (
          group_of_operators_is_unincorporated
          and group_operator_count_at_any_time_during_calendar_year > unincorporated_group_cooperative_operator_count_threshold
        )

        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

nonbusiness_service_on_for_profit_farm

Derived

source: 26 USC 3121(g)(5)

- name: nonbusiness_service_on_for_profit_farm
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: on a farm operated for profit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if such service is not in the course of the employer’s trade or business
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_on_farm_operated_for_profit
        and not service_in_course_of_employers_trade_or_business

agricultural_labor

Derived

source: 26 USC 3121(g): Agricultural labor For purposes of this chapter, the term “agricultural labor” includes all servi...

- name: agricultural_labor
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3121(g): Agricultural labor For purposes of this chapter, the term “agricultural labor”
    includes all servi...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the term “agricultural labor” includes all service performed
        - 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:local
        - 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:local
        - 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:local
        - 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:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operator_group_unmanufactured_commodity_handling_service
            output: farm_operator_group_unmanufactured_commodity_handling_service
            hash: sha256:local
        - 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: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 farm_operator_group_unmanufactured_commodity_handling_service
        or nonbusiness_service_on_for_profit_farm