Treasury Regulations (26 C.F.R.)
26 CFR § 31.3401(a)(2)-1
Agricultural labor.
Official textecfr.govlast amended
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.
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In this part (40 sections)
- 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.
- 31.3306(d)-1 · Included and excluded service.
- 31.3306(i)-1 · Who are employees.
- 31.3306(j)-1 · State, United States, and citizen.
- 31.3306(k)-1 · Agricultural labor.
- 31.3306(m)-1 · American vessel and aircraft.
- 31.3306(n)-1 · Services on American vessel whose business is conducted…
- 31.3306(p)-1 · Employees of related corporations.
- 31.3306(r)(2)-1 · Treatment of amounts deferred under certain…
- 31.3307-1 · Deductions by an employer from remuneration of an employee.
- 31.3308-1 · Instrumentalities of the United States specifically…
- 31.3401(a)-1 · Wages.
- 31.3401(a)-1T · Question and answer relating to the definition of wages…
- 31.3401(a)-2 · Exclusions from wages.
- 31.3401(a)-3 · Amounts deemed wages under voluntary withholding…
- 31.3401(a)-4 · Reimbursements and other expense allowance amounts.
- 31.3401(a)(1)-1 · Remuneration of members of the Armed Forces of the…
- 31.3401(a)(2)-1 · Agricultural labor.
- 31.3401(a)(3)-1 · Remuneration for domestic service.
- 31.3401(a)(4)-1 · Cash remuneration for service not in the course of…
- 31.3401(a)(5)-1 · Remuneration for services for foreign government or…
- 31.3401(a)(6)-1 · Remuneration for services of nonresident alien…
- 31.3401(a)(6)-1A · Remuneration for services of certain nonresident…
- 31.3401(a)(7)-1 · Remuneration paid before January 1, 1967, for…
- 31.3401(a)(8)(A)-1 · Remuneration for services performed outside the…
- 31.3401(a)(8)(B)-1 · Remuneration for services performed in possession…
- 31.3401(a)(8)(C)-1 · Remuneration for services performed in Puerto Rico…
- 31.3401(a)(9)-1 · Remuneration for services performed by a minister of…
- 31.3401(a)(10)-1 · Remuneration for services in delivery or…
- 31.3401(a)(11)-1 · Remuneration other than in cash for service not in…
- 31.3401(a)(12)-1 · Payments from or to certain tax-exempt trusts, or…
- 31.3401(a)(13)-1 · Remuneration for services performed by Peace Corps…
- 31.3401(a)(14)-1 · Group-term life insurance.
- 31.3401(a)(15)-1 · Moving expenses.
- 31.3401(a)(16)-1 · Tips.
- 31.3401(a)(17)-1 · Remuneration for services performed on a boat…
- 31.3401(a)(18)-1 · Payments or benefits under a qualified educational…