Treasury Regulations · 26 CFR
§ 31.3121(b)-2. Employment; services performed before 1955.
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)
Cite as 26 CFR § 31.3121(b)-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 20, 1960 by T.D. 6516
- Last amended
- July 2, 1964 by T.D. 6744
- Issued under
- 26 U.S.C. § 3121(b)
- Length
- 461 words · about 2 min to read
- Cross-references
- cites 1 Code section and 3 regulations; cited by 4
¶(a) General rule.
¶(2) Except as provided in paragraph (b) of this section, determination of whether services performed before 1955 constitute employment shall be made in accordance with the applicable provisions of law in effect before 1955 and of the regulations thereunder. The regulations applicable in determining whether service performed after 1936 and before 1955 constitute employment are as follows:
¶(i) Services performed after 1936 and before 1940—26 CFR (1939) Part 401 (Regulations 91).
¶(ii) Services performed after 1939 and before 1951—26 CFR (1939) Part 402 (Regulations 106).
¶(iii) Services performed after 1950 and before 1955—26 CFR (1939) Part 408 (Regulations 128).
¶(b) Certain services performed before 1955 the remuneration for which is paid after 1954.
¶(1) Services of the following character performed before 1955, for which remuneration is paid after 1954, constitute employment under section 3121(b):
¶(i) Agricultural labor, as defined in section 3121(g) (see § 31.3121(g)-1), other than services of the character described in section 3121(b)(1) (relating to services performed in connection with the production or harvesting of certain oleoresinous products and services performed by certain foreign agricultural workers), which, at the time performed, constituted employment under section 1426(b) of the 1939 Code, or would have constituted employment except for the provisions of section 1426(b)(1) of such Code, as in effect at the time the services were performed.
¶(ii) Services not in the course of the employers' trade or business (see paragraph (a)(1) of § 31.3121(a)(7)-1) which, at the time performed, constituted employment under section 1426(b) of the 1939 Code, or would have constituted employment except for the provisions of section 1426(b)(3) of such Code, as in effect at the time the services were performed.
¶(2) Services of the character described in paragraphs (a) and (b) of § 31.3121(b)(1)-1, which were performed by certain foreign agricultural workers before 1955 and the remuneration for which is paid after 1954, do not constitute employment under section 3121(b), irrespective of whether they constituted employment under section 1426(b) of the 1939 Code, as in effect at the time the services were performed.
¶(3) This paragraph has no application to services performed before 1955 and the remuneration for which was paid before 1955.
[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8309, July 2, 1964]
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(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
- § 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
Cited by 4 other regulations
- § 31.0-3 Scope of regulations.
- § 31.3101-2 Rates and computation of employee tax.
- § 31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
- § 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
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.
- Amended by T.D. 6744 (29 FR 8309)
- Issued by T.D. 6516 (25 FR 13032)
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(a)(14)-1 Payments by employer to survivor or estate of former employee.
- § 31.3121(a)(15)-1 Payments by employer to disabled former employee.
- § 31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program.
- § 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.