Treasury Regulations (26 C.F.R.)
26 CFR § 31.3121(o)-1
Crew leader.
The term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person. For purposes of this chapter a crew leader is deemed to be the employer of the individuals furnished by him to perform agricultural labor, after 1956, for another person, and the crew leader is deemed not to be an employee of such other person with respect to the performance of services by him after 1956 in furnishing such individuals or as a member of the crew. An individual is not a crew leader within the meaning of section 3121(o) and of this section if he does not pay the agricultural workers furnished by him to perform agricultural labor for another person, or if there is an agreement between such individual and the person for whom the agricultural labor is performed whereby such individual is designated as an employee of such person. Whether or not such individual is an employee will be determined under the usual common-law rules (see paragraph (c) of § 31.3121(d)-1).
[T.D. 6744, 29 FR 8320, July 2, 1964]
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In this part (40 sections)
- 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
- 31.3121(b)(15)-1 · Services in employ of international organization.
- 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
- 31.3121(b)(17)-1 · Services in employ of Communist organization.
- 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
- 31.3121(b)(19)-1 · Services of certain nonresident aliens.
- 31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
- 31.3121(c)-1 · Included and excluded services.
- 31.3121(d)-1 · Who are employees.
- 31.3121(d)-2 · Who are employers.
- 31.3121(e)-1 · State, United States, and citizen.
- 31.3121(f)-1 · American vessel and aircraft.
- 31.3121(g)-1 · Agricultural labor.
- 31.3121(h)-1 · American employer.
- 31.3121(i)-1 · Computation to nearest dollar of cash remuneration for…
- 31.3121(i)-2 · Computation of remuneration for service performed by an…
- 31.3121(i)-3 · Computation of remuneration for service performed by an…
- 31.3121(i)-4 · Computation of remuneration for service performed by…
- 31.3121(j)-1 · Covered transportation service.
- 31.3121(l)-1 · Agreements entered into by domestic corporations with…
- 31.3121(o)-1 · Crew leader.
- 31.3121(q)-1 · Tips included for employee taxes.
- 31.3121(r)-1 · Election of coverage by religious orders.
- 31.3121(s)-1 · Concurrent employment by related corporations with…
- 31.3121(v)(2)-1 · Treatment of amounts deferred under certain…
- 31.3121(v)(2)-2 · Effective dates and transition rules.
- 31.3123-1 · Deductions by an employer from remuneration of an employee.
- 31.3127-1 · Exemption for employers and their employees if both are…
- 31.3131-1 · Recapture of credits.
- 31.3132-1 · Recapture of credits.
- 31.3134-1 · Recapture of credits.
- 31.3201-1 · Measure of employee tax.
- 31.3201-2 · Rates and computation of employee tax.
- 31.3202-1 · Collection of, and liability for, employee tax.
- 31.3211-1 · Measure of employee representative tax.
- 31.3211-2 · Rates and computation of employee representative tax.
- 31.3211-3 · Employee representative supplemental tax.
- 31.3212-1 · Determination of compensation.
- 31.3221-1 · Measure of employer tax.
- 31.3221-2 · Rates and computation of employer tax.