26 CFR · Internal Revenue
§ 31.3306(c)(1)-1 — Agricultural labor.
26 CFR § 31.3306(c)(1)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3306(c)(1)-1 (Agricultural labor.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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26 C.F.R. § 31.3306(c)(1)-1 (2026).
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§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 31.3306(b)(13)-1
Payments or benefits under a qualified educational assistance program.§ 31.3306(c)-1
Employment; services performed before 1955.§ 31.3306(c)-2
Employment; services performed after 1954.§ 31.3306(c)-3
Employment; excepted services in general.§ 31.3306(c)(1)-1
Agricultural labor.§ 31.3306(c)(2)-1
Domestic service.§ 31.3306(c)(3)-1
Services not in the course of employer's trade or business.§ 31.3306(c)(4)-1
Services on or in connection with a non-American vessel or aircraft.§ 31.3306(c)(5)-1
Family employment.§ 31.3306(c)(6)-1
Services in employ of United States or instrumentality thereof.Cite This Page — Counsel Stack
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26 C.F.R. § 31.3306(c)(1)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3306(c)(1)-1.