agricultural income tax law definition

agricultural income tax law means any law for the time being in force relating to the levy of tax on agricultural income;

Related to agricultural income tax law

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Federal Income Tax means any Tax imposed by Subtitle A of the Code, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Agricultural commodity means all agricultural, aquacultural, silvicultural, horticultural, floricultural, or viticultural products, livestock or livestock products, Christmas trees, bees, maple syrup, honey, commercial fish or fish products, and seeds produced in this state, either in their natural state or as processed by the producer of the commodity. The kinds, types, and subtypes of products to be classed together as an agricultural commodity for the purposes of this act shall be determined on the basis of common usage and practice.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Agricultural employer means any person who owns or operates a farm, ranch, processing establishment, can- nery, gin, packing shed or nursery, or who produces or conditions seed, and Wage and Hour Division, Labor § 500.20 who either recruits, solicits, hires, em- ploys, furnishes, or transports any mi- grant or seasonal agricultural worker. Produces seed means the planting, cul- tivation, growing and harvesting of seeds of agricultural or horticultural commodities. Conditions seed means the in-plant work done after seed produc- tion including the drying and aerating of seed.

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • Agricultural waste means biomass waste materials capable of decomposition that are produced from the

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • agricultural holding means a portion of land not less than 0.8 hectares in extent used solely or mainly for the purpose of agriculture, horticulture or for breeding or keeping domesticated animals, poultry or bees;

  • goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;

  • Council Regulation means Council Regulation (EC) No. 2100/94 of 27th July 1994 on Community plant variety rights;

  • Tax Act means the Income Tax Act (Canada).

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • Agricultural burning means open outdoor fires used in agricultural operations in the growing of crops or raising of fowl or animals, or open outdoor fires used in forest management, range improvement, or the improvement of land for wildlife and game habitat, or disease or pest prevention.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • Raw agricultural commodity means any food in its raw or natural state including fruits that are washed, colored, or otherwise treated in their unpeeled natural form before marketing.

  • agriculturist means an individual or a Hindu Undivided Family who undertakes cultivation of land—

  • Agricultural land means land suitable for use in farming.

  • Agricultural purposes ’ means purposes normally or otherwise reasonably associated with the use of land for agricultural activities, including the use of land for structures, buildings and dwelling units reasonably necessary for or related to

  • Agricultural production means the commercial production of food or fiber.