Subpart E—Collection of Income Tax at Source

§ 31.3401(a)(2)-1 Agricultural labor.

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

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