1. Regulations
  2. title 26
  3. chapter I-i16
  4. part 31
  5. subpart E
  6. § 31.3401a2-1

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