Sec. 81.3121(b) (10) Statutory provisions; defl

nitions; employment; services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax; services performed in the employ of a school, college, or university by certain students. 81.3121(b) (10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax. 81.3121 (b) (10)-2 Services performed in the employ of a school, college, or university by certain students. 81.3121 (b) (11) Statutory provisions; defi

nitions; employment; services in the employ of a foreign government. 81.8121(b) (11)-1 Services in the employ of a foreign government.

81.8121(b) (12) Statutory provisions; deflnitions; employment; services in employ of wholly owned instrumentality of foreign government.

81.8121(b) (12)-1 Services in employ of wholly owned instrumentality of foreign government.

81.8121 (b) (13) Statutory provisions; deflnitions; employment; services of student

nurse.

31.3121(b) (13)-1 Services of student nurse or hospital intern. 81.8121(b) (14) Statutory provisions; defi

nitions; employment; services in delivery or distribution of newspapers, shopping news, or magazines. 81.3121(b) (14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.

81.8121(b) (15) Statutory provisions; definitions; employment; services in employ of international organization. 31.3121(b) (15)-1 Services in employ of international organization. 81.3121(b) (16) Statutory provisions; defi

nitions; employment; services performed under share-farming arrangement. 81.3121(b) (16)-1 Services performed under share-farming arrangement. 81.8121(b) (17) Statutory provisions; definitions; employment; services in employ of Communist organization.

81.8121(b) (17)-1 Services in employ of Communist organization.

31.3121(b) (18) Statutory provisions; defini

tions; employment; services performed by a resident of the Republic of the Philippines while temporarily in Guam. 31.3121(b) (18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam. 31.3121(b) (19) Statutory provisions; definitions; employment; services performed by certain nonresident allen individuals. 31.3121 (b) (19)-1 Services of certain nonresident aliens.

31.3121(c) Statutory provisions; definitions; included and excluded services. 81.3121(c)-1 Included and excluded services.

Statutory provisions;

defini

tions; American vessel and aircraft. 81.3121 (f)-1 American vessel and aircraft. 81.8121(g) Statutory provisions; definitions; agricultural labor.

81.3121(g)-1 Agricultural labor.

31.3121 (h) Statutory provisions; definitions; American employer. 81.3121(h)-1 American employer. 81.3121(1) Statutory provisions; definitions; computation of wages in certain cases. 81.3121 (1) -1 Computation to nearest dollar of cash remuneration for domestic

service. 81.3121(1)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service. 31.3121(1)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act. 31.3121(1)-4 Computation of remuneration for service performed by certain members of religious orders.

81.3121(1) Statutory provisions; definitions; covered transportation service. 31.3121(1)-1 Covered transportation service. 31.3121(k) Statutory provisions; definitions; waiver of exemption by religious, charitable, and certain other organizations.

31.3121(k)-1 Waiver of exemption from taxes.

31.3121(k)-2 Waivers of exemption; original effective date changed retroactively. 81.3121(k)-3 Request for coverage of individual employed by exempt organization before August 1, 1956.

31.3121 (1) Statutory provisions; definitions; agreements entered into by domestic corporations with respect to foreign subsidiaries.

31.3121 (1) -1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.

31.3121(m) Statutory provisions; definitions; service in the uniformed services. 81.3121(n) Statutory provisions; definitions; member of a uniformed service. 31.3121(0) Statutory provisions; definitions; crew leader.

31.3121 (0)-1 Crew leader. 31.3121 (p) Statutory provisions; definitions; Peace Corps volunteer service. 81.3121(q) Statutory provisions; definitions; tips included for employee taxes. 31.3121 (q)-1 Tips included for employee taxes. 31.3121 (r)

Statutory provisions; definitions; election of coverage by religious orders.

31.3306(b)-1 Wages.

31.3306(b) (1) Statutory provisions; definitions; wages; $3,000 limitation. 31.3306(b) (1)-1 $3,000 limitation.

31.3306(b) (2) Statutory provisions; definitions; wages; payment under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.

31.3306(b) (2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.

31.3306(b) (3) Statutory provisions; definitions; wages; retirement payments. 31.3306(b) (3)-1 Retirement payments. 31.3306(b) (4)

Statutory provisions; definitions; wages; payments on account of sickness or accident disability, or medical or hospitalization expenses.

31.3306(b) (4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.

Sec.

31.3306(b)(5)

Statutory provisions; definitions; wages; payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.

31.3306 (b) (5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3306(b) (6) Statutory provisions; definitions; wages; payment by employer of employee tax under section 3101 or employee contributions under a State law. 31.3306(b)(6)-1 Payment by an employer

of employee tax under section 8101 or employee contribution under a State law. 31.3306(b) (7) Statutory provisions; definitions; wages; payments other than in cash for service not in the course of the employer's trade or business.

31.3306(b) (7)-1 Payments other than in cash for service not in the course of employer's trade or business. 31.3306(b) (8)

Statutory provisions; definitions; wages; payments to employees for non-work periods.

31.3306(b) (8)-1 Payments to employees for non-work periods.

31.3306(c) Statutory provisions; definitions; employment.

31.3306 (c)-3 Employment; excepted services in general.

31.3306 (c)1 Statutory

provisions; definitions; employment; agricultural labor. 31.3306 (c) (1)-1 Agricultural labor. 31.3306(c) (2) Statutory provisions; definitions; employment; domestic service. 31.3306(c) (2)-1 Domestic service. 31,3306(c) (3)

Statutory provisions; definitions; employment; services not in the course of the employer's trade or business. 31.3306 (c) (3)-1 Services not in the course of employer's trade or business. 31.3306(c) (4) Statutory provisions; definitions; employment; services on or in connection with a non-American vessel or aircraft.

31.3306 (c) (4)-1 Services on or in connection with a non-American vessel or aircraft.

31.3306(c) (5) Statutory provisions; definitions; employment; family employment. 31.3306 (c) (5)-1 Family employment. 31.3306 (c) (6) Statutory provisions; definitions; employment; services in employ of United States Government or instrumentality thereof.

31.3306 (c) (6)-1 Services in employ of United States or instrumentality thereof. 81.3306 (c) (7) Statutory provisions; defini

tions; employment; services in employ of States or their political subdivisions or instrumentalities.

Sec.

31.3306 (c) (7)-1 Services in employ of States or their political subdivisions or instrumentalities.

31.3306 (c) (8) Statutory provisions; definitions; employment; services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.

31.3306 (c) (8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.

31.3306(c) (9) Statutory provisions; definitions; employment; services performed by an employee or employee representative as defined in section 1 of the Railroad Unemployment Insurance Act.

31.3306(c) (9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.

31.3306 (c) (10) Statutory provisions; definitions; employment; services in the employ of certain organizations exempt from income tax, performed in calendar quarter for remuneration less than $50; services performed in the employ of a school, college, or university by certain students. 31.3306 (c) (10)-1 Services in the employ of certain organizations exempt from income tax.

31.3306 (c) 10)-2 Services of student in employ of school, college, or university.

31.3306 (c) (10)-3 Services before 1962 in employ of certain employees' beneficiary associations.

31.3306 (c) (11) Statutory provisions; deflnitions; employment; services in employ of foreign government.

31.3306 (c) (11)-1 Services in employ of foreign government.

31.3306 (c) (12) Statutory provisions; definitions; employment; services in employ of wholly owned instrumentality of foreign government.

31.3306 (c) (12)-1 Services in employ of wholly owned instrumentality of foreign government.

31.3306 (c) (13) Statutory provisions; dennitions; employment; services of student nurse or hospital intern.

31.3306 (c) (13)-1 Services of student nurse or hospital intern.

31.3306 (c) (14) Statutory provisions; definitions; employment; services of insurance agent or solicitor.

31.3306 (c) (14)-1 Services of insurance agent or solicitor.

31.3306 (c) (15) Statutory provisions; defini

tions; employment; services in delivery or distribution of newspapers, shopping news, or magazines.

31.3306 (c) (15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.

31.3306(c) (16)

Statutory provisions; definitions; employment; services in employ of international organization.

Sec. 31.3306 (c) (16)-1° Services in employ of international organization. 31.3306(c) (17) Statutory provisions; definitions; employment; fishing services. 31.3306 (c) (17)-1 Fishing services. 31.3306(c) (18) Statutory provisions; definitions; employment; services of certain nonresident aliens.

31.3306 (c) (18)-1 Services of certain nonresident aliens.

31.3306(d) Statutory provisions; definitions; included and excluded services.

81.3306(d)-1 Included and excluded services.

31.3306 (e) Statutory provisions; definitions; State agency.

81.3306 (f) Statutory provisions; definitions; unemployment fund.

31.3306 (g) Statutory provisions; definitions; contributions.

81.3306 (h) Statutory provisions; definitions; compensation.

31.3306 (1) Statutory provisions; definitions; employee.

31.3306(1)-1 Who are employees.

31.3306(1) Statutory provisions; definitions; State, United States, and citizen.

31.3306 (1)-1 State, United States, and citi

zen.

81.3306 (k) Statutory provisions; definitions; agricultural labor.

31.3306(k)-1 Agricultural labor.

31.3306(1) Statutory provisions; definitions; certain employees of Bonneville Power Administrator.

31.3306 (m) Statutory provisions; definitions; American vessel and aircraft.

81.3306 (m)-1 American vessel and aircraft. 31.3306 (n) Statutory provisions; definitions; vessels operated by general agents of United States.

81.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce. 81.3307 Statutory provisions; deductions as constructive payments.

31.3307-1 Deductions by an employer from remuneration of an employee. 31.3308 Statutory provisions; instrumentalities of the United States.

31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301.

31.3309 Statutory provisions; short title. Subpart E-Collection of Income Tax at Source on Wages (Chapter 24, Internal Revenue Code of 1954)

81.3401(a) Statutory provisions;

tions; wages.

31.3401(a)-1 Wages.

defini

Sec.

81.3401 (a) (1)-1 Remuneration of members. of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service. 31.3401 (a) (2) Statutory provisions; definitions; wages; remuneration paid for agricultural labor.

31.3401 (a) (2)-1 Agricultural labor. 31.3401 (a) (3) Statutory provisions; definitions; wages; remuneration paid for domestic service.

81.3401 (a) (3)-1 Remuneration for domestic service.

81.3401 (a) (4) Statutory provisions; definitions; wages; cash remuneration for service not in the course of employer's trade or business.

81.3401 (a) (4)-1 Cash remuneration for service not in the course of employer's trade or business.

81.3401 (a) (5) Statutory provisions; definitions; wages; remuneration for services for foreign government or international organization.

31.3401 (a) (5)-1 Remuneration for services for foreign government or international organization.

31.3401 (a) (6) Statutory provisions; definitions; wages; remuneration for services of certain nonresident alien individuals. 31.3401 (a) (6)-1 Remuneration for services of nonresident alien individuals paid after December 31, 1966. 81.3401 (a) (6) A Statutory provisions; definitions; wages; remuneration for services of certain nonresident alien individuals. 81.3401 (a) (6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967. 81.3401 (a) (7) Statutory provisions; definitions; wages; remuneration for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals. 81.3401 (a) (7)-1 Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.

81.3401 (a) (8) (A) Statutory provisions; definitions; wages; remuneration paid for services performed by citizens outside the United States.

81.3401 (a) (8) (A)-1 Remuneration for services performed outside the United States by citizens of the United States. 81.3401 (a) (8) (B) Statutory provisions; definitions; wages; remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.

31.3401 (a) (8) (B)-1 Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.

services performed in Puerto Rico by citizen of the United States. 31.3401 (a) (9) Statutory provisions; definitions; wages; remuneration for services performed by a minister of a church or a member of a religious order. 31.3401 (a) (9)-1 Remuneration for services performed by a minister of a church or a member of a religious order. 31.3401 (a) (10) Statutory provisions; deflnitions; wages; remuneration for services in the delivery or distribution of newspapers shopping news, or magazines. 31.3401 (a) (10)-1 Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines. 31.3401 (a) (11) Statutory provisions; def

nitions; wages; remuneration other than in cash for services not in the course of employer's trade or business.

31.3401 (a) (11)-1 Remuneration

other

than in cash for service not in the course of employer's trade or business. 31.3401 (a) (12) Statutory provisions; deflnitions; wages; payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.

31.3401 (a) (12)-1 Payments from or to cer

tain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3401 (a) (13) Statutory provisions; deflnitions; wages; remuneration for services performed by the Peace Corps volunteers. 31.3401 (a) (13)-1 Remuneration for services performed by Peace Corps volunteers.

31.3401 (a) (14) Statutory provisions; defl

nitions; wages; group-term life insur

ance.

31.3401 (a) (14)-1 Group-term life insurance. [Reserved]

31.3401 (a) (15) Statutory provisions; definitions; wages; moving expenses. 81.3401 (a) (15)-1 Moving expenses. [Reserved]

31.3401 (a) (16) Statutory provisions; definitions; wages; tips.

31.3401 (a) (16)-1 Tips.

31.3401 (b) Statutory provisions; definitions; payroll period.

31.3401 (b)-1 Payroll period.

31.3401 (c) Statutory provisions; definitions; employee.

31.3401 (c)-1 Employee.

31.3401 (d) Statutory provisions; definitions; employer.

31.3401 (d)-1 Employer.

31.3401 (e) Statutory provisions; definitions; number of withholding exemptions claimed.

39-093-75- -2

Sec.

31.3401 (e)-1 Number of withholding exemptions claimed.

31.3401 (1) Statutory provisions; definitions; tips.

31.3401 (f)-1 Tips.

31.3402 (a) Statutory provisions; income tax collected at source; requirement of withholding.

31.3402 (a)-1 Requirement of withholding. 31.3402(a)-2 Amount of tax to be withheld under percentage method of withholding.

31.3402 (b) Statutory provisions; income tax collected at source; percentage method of withholding.

31.3402 (b)-1 Percentage method of withholding.

31.3402 (b)-2 Wages paid before January 1, 1970.

31.3402 (c) Statutory provisions; income tax collected at source; wage bracket withholding.

31.3402(c)-1 Wage bracket withholding. 31.3402(c)-2 Wages paid before July 14, 1968.

81.3402 (d) Statutory provisions; income tax collected at source; tax paid by recipient. 31.3402 (d)-1 Failure to withhold. 31.3402 (e) Statutory provisions; income tax collected at source; included and excluded wages.

31.3402 (e)-1 Included and excluded wages. 31.3402 (f) (1) Statutory provisions; income tax collected at source; withholding exemptions.

31.3402 (f) (1)-1 Withholding exemptions. 31.3402 (f) (2) Statutory provisions; income tax collected at source; withholding exemptions; exemption certificates. 81.3402 (1) (2)−1

certificates.

Withholding exemption

31.3402 (f) (3) Statutory provisions; income tax collected at source; withholding exemptions; when exemption certificate takes effect.

31.3402 (f) (3)-1 When withholding exemption certificate takes effect.

31.3402 (f) (4) Statutory provisions; income tax collected at source; withholding exemptions; period during which exemption certificate remains in effect. 31.3402 (f) (4)−1 Period during which withholding exemption certificate remains in effect.

31.3402 (f) (5) Statutory provisions; income tax collected at source; withholding exemptions; form and contents of exemption certificate.

31.3402 (f) (5)-1 Form and contents of withholding exemption certificate.

31.3402 (f) (6) Statutory provisions; income tax collected at source; withholding exemptions; certain nonresident aliens. 31.3402 (f) (6) -1 Withholding exemption for nonresident alien individuals.

31.3402 (g) Statutory provisions; income tax

collected at source; overlapping pay periods, and payment by agent or fiduciary.