1. Regulations
  2. title 26
  3. chapter I-i16
  4. part 31
  5. subpart D
  6. § 31.3306c1-1

View all text of Subpart D [§ 31.3301-1 - § 31.3308-1]

§ 31.3306(c)(1)-1 - Agricultural labor.

Services performed by an employee for the person employing him which constitute “agricultural labor” as defined in section 3306(k) are excepted from employment. For provisions relating to the definition of the term “agricultural labor”, see § 31.3306(k)-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 31.3306