Sec. 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 section 31.3121(g)-1.

[Adopted by T.D. 6259, 22 FR 8433, Oct. 26, 1957; republished by T.D. 6516, 25 FR 13032, Dec. 20, 1960]