Treas. Reg. § 31.3401(a)(2)-1 Agricultural labor.

eCFR as of 2026-10-19 · Interprets § 3401(a)

The term “wages” does not include remuneration for services which constitute agricultural labor as defined in section 3121(g). For regulations relating to the definition of the term “agricultural labor”, see § 31.3121(g)-1.