26 C.F.R. § 31.3401(a)(2)-1 Agricultural labor.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart E—Collection of Income Tax at Source
§ 31.3401(a)(2)-1 Agricultural labor.
