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 E - Collection of Income Tax at Source
  6. 26 CFR § 31.3401(a)(2)-1
26 CFR § 31.3401(a)(2)-1
Agricultural labor
June 25, 2020
CFR

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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§ 31.3401(a)(1)-1 Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service
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§ 31.3401(a)(3)-1 Remuneration for domestic service

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