26 CFR · Internal Revenue

§ 31.3306(c)(17)-1 — Fishing services.

eCFR · current through Aug 3, 2026

§ 31.3306(c)(17)-1 Fishing services.

(a)In general. Subject to the limitations prescribed in paragraphs (b) and (c) of this section, services described in this paragraph are excepted from employment. Services performed by an individual in the catching, taking, harvesting, cultivating, or farming of any kind of fish, shell-fish (for example, oysters, clams, and mussels), crustacea (for example, lobsters, crabs, and shrimps), sponges, seaweeds, or other aquatic forms of animal and vegetable life are excepted. The exception extends to services performed as an officer or member of the crew of a vessel while the vessel is engaged in any such activity whether or not the officer or member of the crew is himself so engaged. In the case of an individual who is engaged in any such activity in the e

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§ 31.3306
26 C.F.R. § 31.3306

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