[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: 26CFR31.3306(c)(17)-1]

[Page 179]
 
                       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 D_Federal Unemployment Tax Act (Chapter 23, Internal Revenue 
                              Code of 1954)
 
Sec. 31.3306(c)(17)-1  Fishing services.

    (a) In general. Subject to the limitations prescribed in paragraphs 
(b) and (c) of this section, services described in this paragraph are 
excepted from employment. Services performed by an individual in the 
catching, taking, harvesting, cultivating, or farming of any kind of 
fish, shell-fish (for example, oysters, clams, and mussels), crustacea 
(for example, lobsters, crabs, and shrimps), sponges, seaweeds, or other 
aquatic forms of animal and vegetable life are excepted. The exception 
extends to services performed as an officer or member of the crew of a 
vessel while the vessel is engaged in any such activity whether or not 
the officer or member of the crew is himself so engaged. In the case of 
an individual who is engaged in any such activity in the employ of any 
person, the services performed, by such individual in the employ of such 
person, as an ordinary incident to any such activity are also excepted. 
Similarly, for example, the shore services of an officer or member of 
the crew of a vessel engaged in any such activity are excepted if such 
services are an ordinary incident to any such activity. Services 
performed as an ordinary incident to any such activity may include, for 
example, services performed in such cleaning, icing, and packing of fish 
as are necessary for the immediate preservation of the catch.
    (b) Salmon and halibut fishing. Services performed in connection 
with the catching or taking of salmon or halibut, for commercial 
purposes, are not within the exception. Thus, neither the services of an 
officer or member of the crew of a vessel (irrespective of its tonnage) 
which is engaged in the catching or taking of salmon or halibut, for 
commercial purposes, nor the services of any other individual in 
connection with such activity, are within the exception.
    (c) Vessels of more than 10 net tons. Services described in 
paragraph (a) of this section performed on or in connection with a 
vessel of more than 10 net tons are not within the exception. For 
purposes of the exception, the tonnage of the vessel shall be determined 
in the manner provided for determining the register tonnage of merchant 
vessels under the laws of the United States.