The term ``forestry or lumbering operations'' refers to the
cultivation and management of forests, the felling and trimming of
timber, the cutting, hauling, and transportation of timber, logs,
pulpwood, cordwood, lumber, and like products, the sawing of logs into
lumber or the conversion of logs into ties, posts, and similar products,
and similar operations. It also includes the piling, stacking, and
storing of all such products. The gathering of wild plants and of wild
or planted Christmas trees are included. (See the related discussion in
Secs. 780.205 through 780.209 and in part 788 of this chapter which
considers the section 13(a)(13) exemption for forestry or logging
operations in which not more than eight employees are employed.) ``Wood
working'' as such is not included in ``forestry'' or ``lumbering''
operations. The manufacture of charcoal under modern methods is neither
a ``forestry''. nor ``lumbering'' operation and cannot be regarded as
``agriculture.''
