Treasury Regulations (26 C.F.R.)
26 CFR § 31.3121(b)(18)-1
Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
# (a)
Services performed after 1960 by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 101(a)(15)(H)(ii) of the Immigration and Nationality Act (8 U.S.C. 1101) are excepted from employment.
# (b)
Section 101(a)(15)(H) of the Immigration and Nationality Act provides as follows:
Sec. 101. Definitions. [Immigration and Nationality Act (66 Stat. 166)]
(a) As used in this chapter—
(15) The term “immigrant” means every alien except an alien who is within one of the following classes of nonimmigrant aliens—
(H) An alien having a residence in a foreign country which he has no intention of abandoning (i) who is of distinguished merit and ability and who is coming temporarily to the United States to perform temporary services of an exceptional nature requiring merit and ability; or (ii) who is coming temporarily to the United States to perform other temporary services or labor, if unemployed persons capable of performing such service or labor cannot be found in this country; or (iii) who is coming temporarily to the United States as an industrial trainee;
[T.D. 6744, 29 FR 8313, July 2, 1964]
Source: view the official text
In this part (40 sections)
- 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.
- 31.3121(q)-1 · Tips included for employee taxes.
- 31.3121(r)-1 · Election of coverage by religious orders.
- 31.3121(s)-1 · Concurrent employment by related corporations with…