Treasury Regulations · 26 CFR
§ 31.3121(b)(1)-1. Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3121(b)(1)
Cite as 26 CFR § 31.3121(b)(1)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 2, 1964 by T.D. 6744
- Issued under
- 26 U.S.C. § 3121(b)(1)
- Length
- 496 words · about 2 min to read
- Defines
- 2 terms
- Cross-references
- cites 1 Code section and 4 regulations; cited by 2
[T.D. 6744, 29 FR 8310, July 2, 1964]
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 31.3121(g)-1 Agricultural labor.
- § 31.3121(c)-1 Included and excluded services.
- § 31.3121(a)(8)-1 Payments for agricultural labor.
- § 31.3121(b)-2 Employment; services performed before 1955.
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6744 (29 FR 8310)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
- General Provisions
Nearby sections
- § 31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
- § 31.3121(b)-2 Employment; services performed before 1955.
- § 31.3121(b)-3 Employment; services performed after 1954.
- § 31.3121(b)-4 Employment; excepted services in general.
- § 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
- § 31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
- § 31.3121(b)(3)-1 Family employment.
- § 31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
- § 31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.