[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(o)-1]

[Page 92]
 
                       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(o)-1  Crew leader.

    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 Sec. 31.3121(d)-1).

[T.D. 6744, 29 FR 8320, July 2, 1964]