INTRODUCTORY

• § 780.500 - Scope and significance of interpretative bulletin.

• § 780.501 - Statutory provision.

• § 780.502 - Legislative history of exemption.

• § 780.503 - What determines the application of the exemption.

REQUIREMENTS FOR EXEMPTION

• § 780.504 - Basic conditions of exemption.

SHADE-GROWN TOBACCO

• § 780.505 - Definition of “shade-grown tobacco.”

• § 780.506 - Dependence of exemption on shade-grown tobacco operations.

• § 780.507 - “Such tobacco.”

• § 780.508 - Application of the exemption.

• § 780.509 - Agriculture.

• § 780.510 - “Any agricultural employee.”

• § 780.511 - Meaning of “agricultural employee.”

• § 780.512 - “Employed in the growing and harvesting.”

• § 780.513 - What employment in growing and harvesting is sufficient.

• § 780.514 - “Growing” and “harvesting.”

EXEMPT PROCESSING

• § 780.515 - Processing requirements of section 13(a)(14).

• § 780.516 - “Prior to the stemming process.”

• § 780.517 - “For use as Cigar-wrapper tobacco.”

• § 780.518 - Exempt processing operations.

• § 780.519 - General scope of exempt operations.

• § 780.520 - Particular operations which may be exempt.

• § 780.521 - Other processing operations.

• § 780.522 - Nonprocessing employees.