Home/CFR/Title 26/Part 31/§ 31.3306(c)(1)-1
26 CFR · Internal Revenue

§ 31.3306(c)(1)-1 — Agricultural labor.

eCFR · current through Aug 3, 2026
§ 31.3306(c)(1)-1 Agricultural labor. 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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Related

§ 31.3306
26 C.F.R. § 31.3306

Nearby Sections

11
§ 31.3306(b)(10)-1
Payments under certain employers' plans after retirement, disability, or death.
§ 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.
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