26 C.F.R. § 31.3401(a)(2)-1
Current through September 30, 2024
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 .
26 C.F.R. §31.3401(a)(2)-1