Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Agricultural and Horticultural Organizations

Agricultural and horticultural organizations promote the interests of persons engaged in raising livestock, harvesting crops or aquatic resources, cultivating useful or ornamental plants or similar pursuits.  Generally, agricultural and horticultural activities are those involved in the art or science of cultivating land, including preparing the soil, planting seeds, raising and harvesting crops or aquatic resources (including fishing and related pursuits), and rearing, feeding and managing livestock.  Livestock includes fur-bearing animals raised in captivity for their pelts, as well as domestic farm animals such as sheep, cattle, hogs, etc.  Aquatic resources does not include mineral resources.


Return to Life Cycle of an Agricultural or Horticultural Organization