{"data":{"id":"us/26-cfr-31.3306-c-1-1","jurisdiction":"us","citation":"26 CFR 31.3306(c)(1)-1","heading":"(c)(1)-1 Agricultural labor.","body":"Services performed by an employee for the person employing him which constitute “agricultural labor” as defined in section 3306(k) are excepted from employment. For provisions relating to the definition of the term “agricultural labor”, see § 31.3306(k)-1.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"00d843b604ddbe13a0c029457fdf614ae6ea77918fb2de2c8ebdcc16a2bab414","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3306-c-3","next":"us/26-cfr-31.3306-c-2-1"},"notice":"GroundRules: Original legal text. Not legal advice."}