[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3121(b)(1)-1]

[Page 38]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
  Subpart B_Federal Insurance Contributions Act (Chapter 21, Internal 
                          Revenue Code of 1954)
 
Sec. 31.3121(b)(1)-1  Certain services performed by foreign agricultural 
workers, or performed before 1959 in connection with oleoresinous products.

    (a) Services of workers from Mexico. Services performed before 1965 
by foreign agricultural workers from the Republic of Mexico under 
contracts entered into in accordance with title V of the Agricultural 
Act of 1949, as amended, are excepted from employment. Contracts entered 
into pursuant to the provisions of such title V may provide for the 
performance only of services which constitute ``agricultural 
employment''. The term ``agricultural employment'' includes certain 
services which do not constitute ``agricultural labor'' as that term is 
defined in section 3121(g) (see Sec. 31.3121(g)-1. For purposes of 
title V of the Agricultural Act of 1949, as amended, the term 
``agricultural employment'' includes services or activities included 
within the provisions of section 3(f) of the Fair Labor Standards Act of 
1938, as amended, or section 3121(g) of the Internal Revenue Code. Under 
section 507 of the Agricultural Act of 1949, as amended, and as in 
effect before October 3, 1961, the term ``agricultural employment'' 
included also horticultural employment, cotton ginning, compressing and 
storing, crushing of oil seeds, and the packing, canning, freezing, 
drying, or other processing of perishable or seasonable agricultural 
products.
    (b) Services of workers from British West Indies. Services performed 
by a foreign agricultural worker lawfully admitted to the United States 
from the Bahamas, Jamaica, or the other British West Indies, on a 
temporary basis to perform form agricultural labor are excepted from 
employment.
    (c) Services performed after 1956 by foreign workers. Services 
performed after 1956 by a foreign agricultural worker lawfully admitted 
to the United States from any foreign country or possession thereof, 
including the Republic of Mexico, on a temporary basis to perform 
agricultural labor are excepted from employment.
    (d) Services performed before 1959 in connection with the production 
or harvesting of certain oleoresinous products. Services performed 
before 1959 in connection with the production or harvesting of crude gum 
(oleoresin) from a living tree or the processing of such crude gum into 
gum spirits of turpentine and gum rosin, provided the processing is 
carried on by the original producer of the crude gum, are expected from 
employment. However, the services to which this paragraph relates 
constitute agricultural labor as defined in section 3121(g) (see 
paragraph (d) of Sec. 31.3121(g)-1). Thus, any cash remuneration paid 
for such services, to the extent that the services are deemed to 
constitute employment by reason of the rules relating to included and 
excluded services continued in section 3121(c) (see Sec. 31.3121(c)-1), 
is taken into account in applying the test prescribed in section 
3121(a)(8)(B) for determining whether cash remuneration paid for 
agricultural labor constitutes wages (see paragraph (c) of Sec. 
31.3121(a)(8)-1).
    (e) Cross-reference. See paragraph (b) of Sec. 31.3121(b)-2 for 
provisions relating to the status of services of the character to which 
paragraphs (a) and (b) of this section apply which were performed before 
1955 and the remuneration for which is paid after 1954.

[T.D. 6744, 29 FR 8310, July 2, 1964]