Definitions.

CFR · 2024-01-01 · US · Title 7

(a) (b) (c) (d) (e) (f) (g) (1) A husband and a wife who have title to, or leasehold interest in, a mango farm as tenants in common, joint tenants, tenants by the entirety, or, under community property laws, as community property; and (2) So-called “joint ventures” wherein one or more parties to an agreement, informal or otherwise, contributed land and others contributed capital, labor, management, or other services, or any variation of such contributions by two or more parties. (h) (i) (j)

official document · source cfr-2024 · id 7:§ 1206.101