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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3401(a)(2)-1>. Interprets 26 U.S.C. § 3401.

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.