However, the presence of nonfarmer
members who are solely processors or packinghouses destroys the immunity of the cooperative.
The IRS did not agree with the Eighth Circuit decision in Morehouse (49) that Conservation Reserve Program (CRP) payments from the federal government to a nonfarmer
are excluded from net earnings from self-employment under Sec.
Department of Agriculture (USDA) Conservation Reserve Program (CRP) payments were not self-employment income to a nonfarmer
landowner, reversing a prior decision of the Tax Court.
Social capital and farming at the rural-urban interface: the importance of nonfarmer
and farmer relations.
Interested participants were prescreened to determine their pesticide exposure and placement as either a farmer or nonfarmer
It happened, Brock now knows, to be one of the nonfarmer
Cash accounting is one of a number of special tax breaks and loopholes that once lured nonfarmer
investors into agricultural tax shelters and speculation.
Schachter points out that 5% of all the study subjects, both farmer and nonfarmer
, reported having a doctor's diagnosis of COPD, which is far lower than the 30% and 22% numbers reported by Lamprecht's team.
1987), both groups consider their nonfarmer
neighbors as highly supportive.
aureus strains studied included 44 nasal isolates from healthy pig farmers and 21 from healthy nonfarmer
control, matched for sex, age, and county of residence, was selected for each pig farmer and approached similarly.