Title 20
SECTION 404.1074
404.1074 Farm crew leader who is self-employed.
§ 404.1074 Farm crew leader who is self-employed.If you are a farm crew leader and are deemed the employer of the workers as described in § 404.1010, we consider you to be engaged in a trade or business. This includes services performed in furnishing workers to perform agricultural labor for others, as well as services performed as a member of the crew.