Treasury Regulations (26 C.F.R.)
26 CFR § 31.3306(c)(1)-1
Agricultural labor.
Official textecfr.govlast amended
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.
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In this part (40 sections)
- 31.3302(d)-1 · Definitions and special rules relating to limit on total…
- 31.3302(e)-1 · Successor employer.
- 31.3306(a)-1 · Who are employers.
- 31.3306(b)-1 · Wages.
- 31.3306(b)-1T · Question and answer relating to the definition of wages…
- 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
- 31.3306(b)(1)-1 · $3,000 limitation.
- 31.3306(b)(2)-1 · Payments under employers' plans on account of…
- 31.3306(b)(3)-1 · Retirement payments.
- 31.3306(b)(4)-1 · Payments on account of sickness or accident…
- 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
- 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
- 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
- 31.3306(b)(8)-1 · Payments to employees for non-work periods.
- 31.3306(b)(9)-1 · Moving expenses.
- 31.3306(b)(10)-1 · Payments under certain employers' plans after…
- 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
- 31.3306(c)-1 · Employment; services performed before 1955.
- 31.3306(c)-2 · Employment; services performed after 1954.
- 31.3306(c)-3 · Employment; excepted services in general.
- 31.3306(c)(1)-1 · Agricultural labor.
- 31.3306(c)(2)-1 · Domestic service.
- 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
- 31.3306(c)(4)-1 · Services on or in connection with a non-American…
- 31.3306(c)(5)-1 · Family employment.
- 31.3306(c)(6)-1 · Services in employ of United States or…
- 31.3306(c)(7)-1 · Services in employ of States or their political…
- 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
- 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
- 31.3306(c)(10)-1 · Services in the employ of certain organizations…
- 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
- 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
- 31.3306(c)(11)-1 · Services in employ of foreign government.
- 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
- 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
- 31.3306(c)(14)-1 · Services of insurance agent or solicitor.
- 31.3306(c)(15)-1 · Services in delivery or distribution of newspapers,…
- 31.3306(c)(16)-1 · Services in employ of international organization.
- 31.3306(c)(17)-1 · Fishing services.
- 31.3306(c)(18)-1 · Services of certain nonresident aliens.