26 CFR · Internal Revenue
§ 31.3401(a)(2)-1 — Agricultural labor.
26 CFR § 31.3401(a)(2)-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. § 31.3401(a)(2)-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. § 31.3401(a)(2)-1 (2026).
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11
§ 31.3401(a)-1T
Question and answer relating to the definition of wages in section 3401(a) (Temporary).§ 31.3401(a)-2
Exclusions from wages.§ 31.3401(a)-4
Reimbursements and other expense allowance amounts.§ 31.3401(a)(1)-1
Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.§ 31.3401(a)(2)-1
Agricultural labor.§ 31.3401(a)(3)-1
Remuneration for domestic service.§ 31.3401(a)(6)-1
Remuneration for services of nonresident alien individuals.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3401(a)(2)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3401(a)(2)-1.