26 CFR 31.3121(b)(16)-1 - Services performed under share-farming arrangement. | Title 26 - Internal Revenue | Code of Federal Regulations

§ 31.3121(b)(16)-1

Services performed under share-farming arrangement.

(a) The term “employment” does not include services performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

(1) Such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

(2) The agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

(3) The amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced.

For purposes of this exception, the arrangement pursuant to which the individual's services are performed must meet the specified statutory conditions.

(b) If the arrangement between the parties provides that the individual who undertakes to produce a crop or livestock is to be compensated at a specified rate of pay or is to receive a fixed sum of money or a stipulated quantity of the commodities to be produced, without regard to the amount actually produced, as distinguished from a proportionate share of the crop or livestock, or the proceeds therefrom, the services performed by such individual in the production of such crop or livestock is not within the exception.

(c) For provisions relating to the status, under the Self-Employment Contributions Act of 1954, of the services which are excepted from “employment” under this section, see the regulations under section 1402(a) in Part 1 of this chapter (Income Tax Regulations).

[T.D. 6744, 29 FR 8313, July 2, 1964]

Title 26 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

2013-03-29; vol. 78 # 61 - Friday, March 29, 2013
1. 78 FR 19100 - Employment Taxes and Collection of Income Tax at Source
  
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  FR Doc. 2013-07509
  
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  DEPARTMENT OF THE TREASURY, Internal Revenue Service
  
  26 CFR Part 31
  
  Summary

2012-04-25; vol. 77 # 80 - Wednesday, April 25, 2012

77 FR 24611 - Removal of Regulations Requiring 3% Withholding by Government Entities

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Additional Documents

type	regulations.gov
FR Doc.	2012-9887
RIN	1545-BK83
TD	9586

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on April 25, 2012. Applicability Date: For dates of applicability, see §§ 31.6011(a)-4(d) and 31.6302-1(n).

26 CFR Part 31

Summary

This document provides a Treasury decision that removes the final regulations contained in TD 9524 relating to withholding by government entities on payments to persons providing property or services, and makes conforming amendments to regulations to reflect the removal of these regulations. The final regulations are removed because the 3% Withholding Repeal and Job Creation Act repealed the provision of the Internal Revenue Code underlying the final regulations before the provision became effective. The guidance affects government entities that would have been required to withhold and report tax from payments to persons providing property or services and also affects the persons receiving payments for property or services from these government entities.

2012-04-19; vol. 77 # 76 - Thursday, April 19, 2012

77 FR 23391 - Guidance on Reporting Interest Paid to Nonresident Aliens

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Additional Documents

type	regulations.gov
FR Doc.	2012-9520
RIN	1545-BJ01
TD	9584

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective April 19, 2012. Applicability Date: These regulations apply to payments of interest made on or after January 1, 2013.

26 CFR Parts 1 and 31

Summary

This document contains final regulations regarding the reporting requirements for interest that relates to deposits maintained at U.S. offices of certain financial institutions and is paid to certain nonresident alien individuals. These regulations will affect commercial banks, savings institutions, credit unions, securities brokerages, and insurance companies that pay interest on deposits.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

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§ 6157

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Title 26 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 31 after this date.

2013-03-29; vol. 78 # 61 - Friday, March 29, 2013
1. 78 FR 19100 - Employment Taxes and Collection of Income Tax at Source
  
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  Additional Documents
  
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  FR Doc. 2013-07509
  
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  DEPARTMENT OF THE TREASURY, Internal Revenue Service
  
  26 CFR Part 31
  
  Summary

2013-03-22; vol. 78 # 56 - Friday, March 22, 2013

78 FR 17612 - Rules Relating to Additional Medicare Tax; Hearing Cancellation

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FR Doc.	2013-06557
RIN	1545-BK54
	REG-130074-11

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Cancellation of notice of public hearing on proposed rulemaking.

The public hearing originally scheduled for April 4, 2013 at 10 a.m. is cancelled.

26 CFR Parts 1 and 31

Summary

This document cancels a public hearing on proposed regulations under sections 3101(b), 3102, 3202(a), 1401(b), 6205, and 6402 of the Internal Revenue Code; relating to the Additional Hospital Insurance Tax on income above threshold amounts as added by the Affordable Care Act.

2013-01-30; vol. 78 # 20 - Wednesday, January 30, 2013

78 FR - Rules Relating to Additional Medicare Tax

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FR Doc.	C1-2012-29237
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	REG-130074-11

DEPARTMENT OF THE TREASURY, Internal Revenue Service

26 CFR Parts 1 and 31

Summary

2013-01-29; vol. 78 # 19 - Tuesday, January 29, 2013

78 FR 6056 - Designation of Payor as Agent To Perform Acts Required of an Employer

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FR Doc.	2013-01857
RIN	1545-BJ31
	REG-102966-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking.

Written or electronic comments must be received by April 29, 2013.

26 CFR Part 31

Summary

This document contains proposed regulations under section 3504 of the Internal Revenue Code (Code) providing circumstances under which a person (payor) is designated as an agent to perform the acts required of an employer and is liable for employment taxes with respect to wages or compensation paid by the payor to individuals performing services for the payor's client pursuant to a service agreement between the payor and the client.

2012-12-05; vol. 77 # 234 - Wednesday, December 5, 2012

77 FR 72268 - Rules Relating to Additional Medicare Tax

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-29237
RIN	1545-BK54
	REG-130074-11

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking and notice of public hearing.

Written or electronic comments must be received by March 5, 2013. Requests to speak (with outlines of topics to be discussed) at the public hearing scheduled for April 4, 2013, must be received by March 5, 2013.

26 CFR Parts 1 and 31

Summary

This document contains proposed regulations relating to Additional Hospital Insurance Tax on income above threshold amounts (“Additional Medicare Tax”), as added by the Affordable Care Act. Specifically, these proposed regulations provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax. This document also contains proposed regulations relating to the requirement to file a return reporting Additional Medicare Tax, the employer process for making adjustments of underpayments and overpayments of Additional Medicare Tax, and the employer and employee processes for filing a claim for refund for an overpayment of Additional Medicare Tax. This document also provides notice of a public hearing on these proposed rules.

2012-04-25; vol. 77 # 80 - Wednesday, April 25, 2012

77 FR 24611 - Removal of Regulations Requiring 3% Withholding by Government Entities

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-9887
RIN	1545-BK83
TD	9586

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on April 25, 2012. Applicability Date: For dates of applicability, see §§ 31.6011(a)-4(d) and 31.6302-1(n).

26 CFR Part 31

Summary

This document provides a Treasury decision that removes the final regulations contained in TD 9524 relating to withholding by government entities on payments to persons providing property or services, and makes conforming amendments to regulations to reflect the removal of these regulations. The final regulations are removed because the 3% Withholding Repeal and Job Creation Act repealed the provision of the Internal Revenue Code underlying the final regulations before the provision became effective. The guidance affects government entities that would have been required to withhold and report tax from payments to persons providing property or services and also affects the persons receiving payments for property or services from these government entities.

77 FR 24660 - Withholding on Payments by Government Entities to Persons Providing Property or Services

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Additional Documents

type	regulations.gov
FR Doc.	2012-9886
RIN	1545-BJ98
	REG-151687-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Withdrawal of notice of proposed rulemaking.

26 CFR Part 31

Summary

This document withdraws a notice of proposed rulemaking relating to withholding by government entities on payments to persons providing property or services. The proposed regulations are withdrawn because Public Law 112-56, “The 3% Withholding Repeal and Job Creation Act,” repealed the provision of the Internal Revenue Code underlying the proposed rules. The guidance affects government entities that would have been required to withhold and report tax from payments to persons providing property or services and also affects the persons receiving payments for property or services from these government entities.

2012-04-19; vol. 77 # 76 - Thursday, April 19, 2012

77 FR 23391 - Guidance on Reporting Interest Paid to Nonresident Aliens

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-9520
RIN	1545-BJ01
TD	9584

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective April 19, 2012. Applicability Date: These regulations apply to payments of interest made on or after January 1, 2013.

26 CFR Parts 1 and 31

Summary

This document contains final regulations regarding the reporting requirements for interest that relates to deposits maintained at U.S. offices of certain financial institutions and is paid to certain nonresident alien individuals. These regulations will affect commercial banks, savings institutions, credit unions, securities brokerages, and insurance companies that pay interest on deposits.

26 CFR 31.3121(b)(16)-1 - Services performed under share-farming arrangement.

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