``Preparation for market'' is also named as one of the practices
which may be included in ``agriculture.'' The term includes the
operations normally performed upon farm commodities to prepare them for
the farmer's market. The farmer's market normally means the wholesaler,
processor, or distributing agency to which the farmer delivers his
products. ``Preparation for market'' clearly has reference to activities
which precede ``delivery to market.'' It is not, however, synonymous
with ``preparation for sale.'' The term must be treated differently with
respect to various commodities. It is emphasized that ``preparation for
market,'' like other practices, must be performed ``by a farmer or on a
farm as an incident to or in conjunction with such farming operations''
in order to be within section 3(f).