CFR›Title 26›Chapter I›Part 31›Subpart E›26 CFR 31.3401(a)(2)-1 Citation26 CFR 31.3401(a)(2)-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 § 31.3401(a)(2)-1 Agricultural labor.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. Previous 31.3401(a)(1)-1 § 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. Next 31.3401(a)(3)-1 § 31.3401(a)(3)-1 Remuneration for domestic service.
§ 31.3401(a)(2)-1 Agricultural labor.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.