Code of Federal Regulations · Section
§ 31.3306(c)(6)-1 — (c)(6)-1 Services In Employ Of United States Or Instrumentality Thereof
26 C.F.R. § 31.3306(c)(6)-1
(a) Services in employ of United States or wholly-owned instrumentality thereof. Services performed in the employ of the United States Government, except as provided in section 3306(n) (see § 31.3306(n)-1), are excepted from employment. Services performed in the employ of an instrumentality of the United States which is wholly owned by the United States also are excepted from employment.
(b) Services in employ of instrumentality not wholly owned by United States—(1) Services performed after 1961. Services performed after 1961 in the employ of an instrumentality of the United States which is partially owned by the United States are excepted from employment, if the remuneration for such service is paid after 1961. Services performed after 1961 in the employ of an instrumentality of the United States which is neither wholly owned nor partially owned by the United States are excepted from employment if (i) the instrumentality is exempt from the tax imposed by section 3301 by virtue of any provision of law which specifically refers to section 3301 or the corresponding section of prior law in granting exemption from such tax, and (ii) the remuneration for such service is paid after 1961. For provisions which make general exemptions from Federal taxation ineffectual as to the tax imposed by section 3301, see § 31.3308-1.
(2) Services performed before 1962. Services performed in the employ of an instrumentality of the United States which is not wholly owned by the United States are excepted from employment if the instrumentality is exempt from the tax imposed by section 3301 by virtue of any other provision of law, and (i) the services are performed before 1962 or (ii) remuneration for the services is paid before 1962.
Authorizing Statute
-
Adjusted gross income defined26 U.S.C. § 62
-
Credit for paid sick leave26 U.S.C. § 3131
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Income tax collected at source26 U.S.C. § 3402
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Payroll credit for paid family leave26 U.S.C. § 3132
-
Mode or time of collection26 U.S.C. § 6302
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Withholding of tax on nonresident aliens26 U.S.C. § 1441
-
Definitions26 U.S.C. § 3121
-
Definitions26 U.S.C. § 3401
-
Extension of time for filing returns26 U.S.C. § 6081
-
Identifying numbers26 U.S.C. § 6109
-
Special rules applicable to certain employment taxes26 U.S.C. § 6205
-
Rules and regulations26 U.S.C. § 7805
-
Definitions26 U.S.C. § 7701
-
Certified professional employer organizations26 U.S.C. § 3511
-
Backup withholding26 U.S.C. § 3406
-
Receipts for employees26 U.S.C. § 6051