Part

30

[Reserved]

31

36

Sec.

31.3121(a) (3) Statutory provisions; definitions; wages; retirement payments. 31.3121 (a) (3)-1 Retirement payments. 31.3121(a) (4) Statutory provisions; definitions; wages; payments on account of sickness or accident disability, or medical or hospitalization expenses. 31.3121 (a) (4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses. 31.3121 (a) (5) Statutory provisions; definitions; wages; payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3121(a) (5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 31.3121(a) (6) Statutory provisions; definitions; wages; payment by employer of employee tax under section 3101 or employee contributions under a State law. 31.3121(a) (6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.

31.3121(a) (7) Statutory provisions; defini

tions; wages; payments for service not in the course of the employer's trade or business or for domestic service. 31.3121(a) (7)-1 Payments for services not

in the course of employer's trade or business or for domestic service. 31.3121(a) (8) Statutory provisions; definitions; wages; payments for agricultural labor.

31.3121(a) (8)-1 Payments for agricultural labor.

31.3121(a) (9) Statutory provisions; defini

tions; wages; payments to employees for non-work periods.

31.3121(a) (9)-1 Payments to employees for non-work periods.

31.3121 (a) (10) Statutory provisions; definitions; wages; payments to certain home workers.

31.3121(a) (10)-1 Payments to certain home workers.

31.3121(a) (11) Statutory provisions; definitions; wages; moving expenses. 31.3121(a) (11)-1 Moving

[Reserved]

expenses.

31.3121 (a) (12) Statutory provisions; definitions; wages; tips.

31.3121(a) (12)-1 Tips.

31.3121(b) Statutory provisions; defini

tions; employment.

Sec.

31.3121(b) (1) Statutory provisions; definitions; employment; agricultural services. 31.3121(b) (1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.

31.3121(b) (2) Statutory provisions; definitions; employment; domestic service performed by students for certain college organizations.

31.3121(b) (2)−1 Domestic service performed by students for certain college organizations.

31.3121(b) (3) Statutory provisions; definitions; employment; family employment. 31.3121(b) (3)-1 Family employment. 31.3121(b) (4) Statutory provisions; defini

tions; employment; services performed on or in connection with a non-American vessel or aircraft.

31.3121(b) (4)−1 Services performed on or in connection with a non-American vessel or aircraft.

31.3121(b) (5) Statutory provisions; definitions; employment; services in employ of an instrumentality of the United States specifically exempted from the employer tax.

31.3121(b) (5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.

31.3121(b) (6) Statutory provisions; definitions; employment; services in employ of United States or instrumentality thereof.

31.3121(b) (6)-1 Services in employ

of

United States or instrumentality

thereof. 31.3121 (b) (7) Statutory provisions; definitions; employment; services in employ of States or their political subdivisions or instrumentalities. 31.3121(b) (7)-1 Services in employ of States or their political subdivisions or instrumentalities.

31.3121(b) (8) Statutory provisions; definitions; employment; service performed by a minister of a church or a member of a religious order; services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.

31.3121 (b) (8)-1 Services performed by a minister of a church or a member of a religious order.

31.3121 (b) (8)-2 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.

31.3121(b) (9) Statutory provisions; defininitions; employment; services performed by an employee or an employee represenative as defined in section 3231. 31.3121(b) (9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.

Sec.

31.3121 (b) (10) Statutory provisions; definitions; 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. 31.3121(b) (10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.

31.3121 (b) (10)-2 Services performed in the employ of a school, college, or university by certain students. 31.3121(b) (11) Statutory provisions;

defi

nitions; employment; services in the employ of a foreign government. 31.3121 (b) (11)-1 Services in the employ of a foreign government.

31.3121(b) (12) Statutory provisions; definitions; employment; services in employ of wholly owned instrumentality of foreign government.

31.3121 (b) (12)-1 Services in employ of

wholly owned instrumentality of foreign government.

31.3121(b) (13) Statutory provisions; defi

nitions; employment; services of student

nurse.

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

nitions; employment; services in delivery or distribution of newspapers, shopping news, or magazines. 31.3121(b) (14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.

31.3121(b) (15) Statutory provisions; definitions; employment; services in employ of international organization.

31.3121(b) (15)-1 Services in employ of international organization.

31.3121(b) (16) Statutory provisions;

defi

nitions; employment; services performed under share-farming arrangement.

31.3121 (b) (16)-1 Services performed under share-farming arrangement. 31.3121(b) (17) Statutory provisions; definitions; employment; services in employ of Communist organization.

31.3121(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 alien individuals. 31.3121(b) (19)-1 Services of certain nonresident aliens.

31.3121(c) Statutory provisions; definitions; included and excluded services.

defini

31.3121(g)-1 Agricultural labor. 31.3121 (h) Statutory provisions; tions; American employer. 31.3121(h)-1 American employer. 21.3121 (1) Statutory provisions; definitions; computation of wages in certain cases. 31.3121 (i)-1 Computation to nearest dollar of cash remuneration for domestic service.

31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service. 31.3121 (i)-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(j) Statutory provisions; definitions; covered transportation service. 31.3121 (j)-1 Covered transportation service. 31.3121(k) Statutory provisions; defini

tions; 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. 31.3121(k)-3 Request for coverage of individual employed by exempt organization before August 1, 1956.

Statutory provisions; tions; 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; defini

Crew leader.

tions; service in the uniformed services. 31.3121 (n) Statutory provisions; definitions; member of a uniformed service. 31.3131 (0) Statutory provisions; definitions; crew leader. 31.3121 (0)-1 31.3121 (p) Statutory provisions; definitions; Peace Corps volunteer service. 31.3121 (q) Statutory provisions; definitions; tips included for employee taxes. 31.3121 (q)-1 Tips included for employee taxes.

31.3122 Statutory provisions; Federal service.

31.3123 Statutory provisions; deductions as constructive payments.

Sec.

31.3123-1 Deductions by an employer from remuneration of an employee. 31.3124 Statutory provisions; estimate of revenue reduction.

Sec.

case

of

Guam, American Samoa, and the District of Columbia.

31.3126 Statutory provisions; short title.

Subpart C-Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954)

Credit against tax for contri

butions paid. 31.3302(a)-2 Refund of State contributions. 31.3302(a)-3 Proof of credit under section 3302 (a).

31.3302(b) Statutory provisions; credits against tax; additional credit.

31.3302(b)-1 Additional credit against tax. 31.3302 (b)-2 Proof of additional credit under section 3302(b). 31.3302 (c)

Statutory provisions; against tax; limit on total credits. 31.3302(c)-1 Limit on total credits. 31.3302 (d)

credits

Statutory provisions; definitions and special rules relating to limit on total credits.

31.3302(d)-1 Definitions and special rules relating to limit on total credits.

31.3302(e) Statutory provisions; successor employer.

31.3302(e)-1 Successor employer.

31.3303 Statutory provisions; conditions of additional credit allowance.

31.3304 Statutory provisions; approval of State laws.

31.3305 Statutory provisions; applicablity of State law.

31.3306(a) Statutory provisions; definitions; employer.

31.3306(a)-1 Who are employers.

31.3306(b) Statutory provisions; definitions;

wages. 31.3306(b)-1 31.3306(b) (1)

Wages.

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 hospital expenses.

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

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.

Sec.

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 3101 or employee contribution under a State law. 31.3306(b) (7) Statutory provisions; definitions; wages; payments other than a 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)-1 Employment;

services per

formed before 1955. 31.3306(c)-2 Employment; services performed after 1954.

31.3306 (c)-3

Employment; excepted serv

ices 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; defini

tions; 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. 31.3306(c) (7) Statutory provisions; defini

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

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.

Sec.

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; definitions; 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; definitions; 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.

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.