...performed in the employ of the owner-operator, tenant-operator, or other operator of a farm in handling, planting, drying, packing, packaging, processing,...delivering to storage or to market or to a carrier far transportation to market, any agricultural or horticultural commodity in its unmanufactured state,...

...or waterways used exclusively for supplying and storing water for farming purposes. (d) In handling, planting, drying, packing, packaging, processing,...vegetables, as an incident to the preparation of such fruits and vegetables for market. The provisions of this paragraph shall not be deemed to be applicable with...

...group. Services performed by employees of such farmer or farmers' organization or group in the handling, planting, drying, packing, packaging, processing,...market or to a carrier for transportation to market, of commodities produced by persons other than such farmer or members of such farmers' organization...

...group. Services performed by employees of such farmer or farmers' organization or group in the handling, planting, drying, packing, packaging, processing,...delivering to storage or to market or to a carrier for transpotation to market, of commodities produced by persons other than such farmer or members of such...

...farming operations." (2) Services performed by an employee in the employ of any person in the handling, planting, drying, packing, packaging, processing,...market or to a carrier for transportation to market, of fruits and vegetables, whether or not of a perishable nature, are excepted as agricultural labor,...

...waterways used exclusively for supplying and storing water for farming purposes. "(4) In handling, planting, drying, packing, packaging, processing,...delivering to storage or to market or to a carrier for tansportation to market, any agricultural or horticultural commodity ; but only if such service is...

...waterways used exclusively for supplying and storing water for farming purposes. ''(4) In handling, planting, drying, packing, packaging, processing,...delivering to storage or to market or to a carrier for tansportation to market, any agricultural or horticultural commodity ; but only if such service is...

...section (4) of subparagraph (h) of section 1426 (h) of the Internal Revenue Code reading as follows : "in the case of fruits and vegetables, as an incident...preparation of such fruits or vegetables for market?" Mr. PADWAY. These people will be excluded, such as the grain elevator workers, 16,000 of them, and...

...waterways used exclusively for supplying and storing water for farming purposes. "(4) In handling, planting, drying, packing, packaging, processing,...delivering to storage or to market or to a carrier for tansportation to market, any agricultural or horticultural commodity ; but only if such service is...

...drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or the market or to a carrier for transportation to market,...incident to ordinary farming operations or, in the cnse of fruits and vegetables, as an incident to the preparation of such fruits or vegetables for market....