1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
  6. 26 CFR § 31.3306(c)(1)-1
26 CFR § 31.3306(c)(1)-1
Agricultural labor
June 25, 2020
CFR

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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§ 31.3306(c)-3 Employment; excepted services in general
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§ 31.3306(c)(2)-1 Domestic service

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