Treasury Regulations · 26 CFR
§ 31.3121(o)-1. Crew leader.
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(o)
Cite as 26 CFR § 31.3121(o)-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(o)
- Length
- 234 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
The term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person. For purposes of this chapter a crew leader is deemed to be the employer of the individuals furnished by him to perform agricultural labor, after 1956, for another person, and the crew leader is deemed not to be an employee of such other person with respect to the performance of services by him after 1956 in furnishing such individuals or as a member of the crew. An individual is not a crew leader within the meaning of section 3121(o) and of this section if he does not pay the agricultural workers furnished by him to perform agricultural labor for another person, or if there is an agreement between such individual and the person for whom the agricultural labor is performed whereby such individual is designated as an employee of such person. Whether or not such individual is an employee will be determined under the usual common-law rules (see paragraph (c) of § 31.3121(d)-1).
[T.D. 6744, 29 FR 8320, July 2, 1964]
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Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
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 8320)
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(i)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
- § 31.3121(i)-4 Computation of remuneration for service performed by certain members of religious orders.
- § 31.3121(j)-1 Covered transportation service.
- § 31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- § 31.3121(o)-1 Crew leader.
- § 31.3121(q)-1 Tips included for employee taxes.
- § 31.3121(r)-1 Election of coverage by religious orders.
- § 31.3121(s)-1 Concurrent employment by related corporations with common paymaster.
- § 31.3121(v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.