26 C.F.R. § 31.3306(c)(1)-1
Agricultural labor.
Cite as 26 C.F.R. § 31.3306(c)(1)-1 (2026)
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.
- Cross-references to the CFR
- 31.3306