26 C.F.R. § 31.3401(a)(2)-1

Agricultural labor.

Last amended: 2016Year: 2026Length: 32 wordsOfficial source

Cite as 26 C.F.R. § 31.3401(a)(2)-1 (2026)

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.
Cross-references to the CFR
31.3121