Subjgrp 368. Performance of the Practice “As an Incident To or In Conjunction With” the Farming Operations

• § 780.144 - “As an incident to or in conjunction with” the farming operations.
• § 780.145 - The relationship is determined by consideration of all relevant factors.
• § 780.146 - Importance of relationship of the practice to farming generally.
• § 780.147 - Practices performed on farm products—special factors considered.