§ 31.3401(a)(2)-1 Agricultural labor.

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Title 26 CFR: Internal Revenue › Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › Part 31: EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › Subpart E: Collection of Income Tax at Source › § 31.3401(a)(2)-1: § 31.3401(a)(2)-1 Agricultural labor.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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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