26 CFR · Internal Revenue

§ 31.3121(b)(1)-1 — Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.

eCFR · current through Aug 3, 2026

§ 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.

(a)Services of workers from Mexico. Services performed before 1965 by foreign agricultural workers from the Republic of Mexico under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, are excepted from employment. Contracts entered into pursuant to the provisions of such title V may provide for the performance only of services which constitute “agricultural employment”. The term “agricultural employment” includes certain services which do not constitute “agricultural labor” as that term is defined in section 3121(g) (see § 31.3121(g)-1. For purposes of title V of the Agricultural Act of 1949, as amended

Free access — add to your briefcase to read the full text and ask questions with AI

26 C.F.R. § 31.3121(b)(1)-1 (Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

§ 31.3121
26 C.F.R. § 31.3121

Nearby Sections

11
View on eCFR ↗