26 CFR 31.3401 - Agricultural labor.

Regulations last checked for updates: Jan 18, 2025

Title 26 - Internal Revenue last revised: Jan 15, 2025

View all text of Subpart E [§ 31.3401(a)-1 - § 31.3406(j)-1]

§ 31.3401(a)(2)-1 - Agricultural labor.

The term “wages” does not include remuneration for services which constitute agricultural labor as defined in section 3121(g). For regulations relating to the definition of the term “agricultural labor”, see § 31.3121(g)-1.

authority: 26 U.S.C. 7805.

source: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 31.3401