fishermen working for employer X worked 9 months in 1987 and 1988, 8 ..... months in 1990, such fishermen could not be excluded under this rule in 1990

(a) Individuals other than farmers or fishermen. In the case of ..... ) Farmers or fishermen. In the case of an individual: (1) Whose ..... income from farming or fishing (including oyster farming) is at least two-thirds ..... year was a short taxable year and whose gross income from farming or fishing

fishing equipment and bows and arrow components); (iii) Section 4682(h

and any of its possessions. (4) Vessels employed in the fisheries

). Except for the operation of certain fishing vessels, the operation of ..... ) Fishing vessels exception. A vessel does not transport property in ..... (f)(1)(ii) of this section, by merely transporting fish or other aquatic ..... apply to fuel used by a fishing vessel while traveling to a fishing site ..... , while engaged in fishing, or while returning from the fishing site with its

with fishing rods in casting and in reeling in hooked fish in the sport of ..... (a) Fishing rods. The term “fishing rods” includes all articles ..... conjunction with a fishing reel for casting a line and hook in the sport of fishing ..... casting, nor suitable for such use. A so-called fishing rod “blank” is not ..... considered to be a “fishing rod” unless the blank contains an affixed

other agricultural products, including fish, or from livestock (including ..... raising of crops, fruits, or other agricultural products, including fish, or

clubs, sporting events, and on hunting, fishing, vacation and similar trips

); canned tuna fish and freeze-dried coffee (SIC code 209); children's

, or fishermen employed on fishing vessels are subject to levy. See section