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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3121(f)-1

American vessel and aircraft.

Official textecfr.govlast amended

# (a)

The term “American vessel” means any vessel which is documented (that is, registered, enrolled, or licensed) or numbered in conformity with the laws of the United States. It also includes any vessel which is neither documented nor numbered under the laws of the United States, nor documented under the laws of any foreign country, if the crew of such vessel is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State. (For provisions relating to the terms “State” and “citizen”, see § 31.3121 (e)-1.)

# (b)

The term “American aircraft” means any aircraft registered under the laws of the United States.

# (c)

For provisions relating to services performed outside the United States on or in connection with an American vessel or American aircraft, see paragraph (c)(2) of § 31.3121(b)-3.

[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8314, July 2, 1964]

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In this part (40 sections)
  1. 31.3121(b)(7)-1 · Services in employ of States or their political…
  2. 31.3121(b)(7)-2 · Service by employees who are not members of a public…
  3. 31.3121(b)(8)-1 · Services performed by a minister of a church or a…
  4. 31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
  5. 31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
  6. 31.3121(b)(10)-2 · Services performed by certain students in the employ…
  7. 31.3121(b)(11)-1 · Services in the employ of a foreign government.
  8. 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
  9. 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
  10. 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
  11. 31.3121(b)(15)-1 · Services in employ of international organization.
  12. 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
  13. 31.3121(b)(17)-1 · Services in employ of Communist organization.
  14. 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
  15. 31.3121(b)(19)-1 · Services of certain nonresident aliens.
  16. 31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
  17. 31.3121(c)-1 · Included and excluded services.
  18. 31.3121(d)-1 · Who are employees.
  19. 31.3121(d)-2 · Who are employers.
  20. 31.3121(e)-1 · State, United States, and citizen.
  21. 31.3121(f)-1 · American vessel and aircraft.
  22. 31.3121(g)-1 · Agricultural labor.
  23. 31.3121(h)-1 · American employer.
  24. 31.3121(i)-1 · Computation to nearest dollar of cash remuneration for…
  25. 31.3121(i)-2 · Computation of remuneration for service performed by an…
  26. 31.3121(i)-3 · Computation of remuneration for service performed by an…
  27. 31.3121(i)-4 · Computation of remuneration for service performed by…
  28. 31.3121(j)-1 · Covered transportation service.
  29. 31.3121(l)-1 · Agreements entered into by domestic corporations with…
  30. 31.3121(o)-1 · Crew leader.
  31. 31.3121(q)-1 · Tips included for employee taxes.
  32. 31.3121(r)-1 · Election of coverage by religious orders.
  33. 31.3121(s)-1 · Concurrent employment by related corporations with…
  34. 31.3121(v)(2)-1 · Treatment of amounts deferred under certain…
  35. 31.3121(v)(2)-2 · Effective dates and transition rules.
  36. 31.3123-1 · Deductions by an employer from remuneration of an employee.
  37. 31.3127-1 · Exemption for employers and their employees if both are…
  38. 31.3131-1 · Recapture of credits.
  39. 31.3132-1 · Recapture of credits.
  40. 31.3134-1 · Recapture of credits.
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