Treasury Regulations (26 C.F.R.)
26 CFR § 31.3121(b)(15)-1
Services in employ of international organization.
# (a)
Subject to the provisions of section 1 of the International Organizations Immunities Act (22 U.S.C. 288), services performed in the employ of an international organization as defined in section 7701(a)(18) are excepted from employment.
# (b)
(1) Section 7701(a)(18) provides as follows:
(18) International organization. The term “international organization” means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U.S.C. 288-288f).
(2) Section 1 of the International Organizations Immunities Act provides as follows:
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In this part (40 sections)
- 31.3121(b)-1 · Employment; services to which the regulations in this…
- 31.3121(b)-2 · Employment; services performed before 1955.
- 31.3121(b)-3 · Employment; services performed after 1954.
- 31.3121(b)-4 · Employment; excepted services in general.
- 31.3121(b)(1)-1 · Certain services performed by foreign agricultural…
- 31.3121(b)(2)-1 · Domestic service performed by students for certain…
- 31.3121(b)(3)-1 · Family employment.
- 31.3121(b)(4)-1 · Services performed on or in connection with a…
- 31.3121(b)(5)-1 · Services in employ of an instrumentality of the…
- 31.3121(b)(6)-1 · Services in employ of United States or…
- 31.3121(b)(7)-1 · Services in employ of States or their political…
- 31.3121(b)(7)-2 · Service by employees who are not members of a public…
- 31.3121(b)(8)-1 · Services performed by a minister of a church or a…
- 31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
- 31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
- 31.3121(b)(10)-2 · Services performed by certain students in the employ…
- 31.3121(b)(11)-1 · Services in the employ of a foreign government.
- 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
- 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
- 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
- 31.3121(b)(15)-1 · Services in employ of international organization.
- 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
- 31.3121(b)(17)-1 · Services in employ of Communist organization.
- 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
- 31.3121(b)(19)-1 · Services of certain nonresident aliens.
- 31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
- 31.3121(c)-1 · Included and excluded services.
- 31.3121(d)-1 · Who are employees.
- 31.3121(d)-2 · Who are employers.
- 31.3121(e)-1 · State, United States, and citizen.
- 31.3121(f)-1 · American vessel and aircraft.
- 31.3121(g)-1 · Agricultural labor.
- 31.3121(h)-1 · American employer.
- 31.3121(i)-1 · Computation to nearest dollar of cash remuneration for…
- 31.3121(i)-2 · Computation of remuneration for service performed by an…
- 31.3121(i)-3 · Computation of remuneration for service performed by an…
- 31.3121(i)-4 · Computation of remuneration for service performed by…
- 31.3121(j)-1 · Covered transportation service.
- 31.3121(l)-1 · Agreements entered into by domestic corporations with…
- 31.3121(o)-1 · Crew leader.