crew leader

(3) Crew leader For purposes of this subsection, the term “crew leader” means an individual who— (A) furnishes individuals to perform agricultural labor for any other person, (B) pays (either on his behalf or on behalf of such other person) the individuals so furnished by him for the agricultural labor performed by them, and (C) has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person.


26 USC § 3306(o)(3)

Scoping language

For purposes of this subsection
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