Eligibility for the exception from withholding requirements for payment of wages in-kind for agricultural labor depends upon whether the work performed by the agricultural employee can be considered agricultural labor.
Agricultural Law Digest
"Developments in Perspective: Definition of Agricultural Labor for Federal Tax Withholding Purposes,"
Agricultural Law Digest: Vol. 1
, Article 2.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol1/iss7/2