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26 CFR § 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.

Official textTreasury Regulations (26 C.F.R.)ecfr.govlast amended
Summarize

In the case of an individual performing service in his capacity as a volunteer or volunteer leader within the meaning of the Peace Corps Act (see section 31.3121(p)), the term “wages” shall, subject to the provisions of section 3121(a)(1) (see § 31.3121(a)-1), include as such individual's remuneration for such service only amounts paid pursuant to section 5(c) or section 6(1) of the Peace Corps Act (22 U.S.C. 2501; 75 Stat. 612).

[T.D. 6744, 29 FR 8315, July 2, 1964]

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In this part (40 sections)
  1. 31.3121(b)(10)-2 · Services performed by certain students in the employ…
  2. 31.3121(b)(11)-1 · Services in the employ of a foreign government.
  3. 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
  4. 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
  5. 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
  6. 31.3121(b)(15)-1 · Services in employ of international organization.
  7. 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
  8. 31.3121(b)(17)-1 · Services in employ of Communist organization.
  9. 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
  10. 31.3121(b)(19)-1 · Services of certain nonresident aliens.
  11. 31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
  12. 31.3121(c)-1 · Included and excluded services.
  13. 31.3121(d)-1 · Who are employees.
  14. 31.3121(d)-2 · Who are employers.
  15. 31.3121(e)-1 · State, United States, and citizen.
  16. 31.3121(f)-1 · American vessel and aircraft.
  17. 31.3121(g)-1 · Agricultural labor.
  18. 31.3121(h)-1 · American employer.
  19. 31.3121(i)-1 · Computation to nearest dollar of cash remuneration for…
  20. 31.3121(i)-2 · Computation of remuneration for service performed by an…
  21. 31.3121(i)-3 · Computation of remuneration for service performed by an…
  22. 31.3121(i)-4 · Computation of remuneration for service performed by…
  23. 31.3121(j)-1 · Covered transportation service.
  24. 31.3121(l)-1 · Agreements entered into by domestic corporations with…
  25. 31.3121(o)-1 · Crew leader.
  26. 31.3121(q)-1 · Tips included for employee taxes.
  27. 31.3121(r)-1 · Election of coverage by religious orders.
  28. 31.3121(s)-1 · Concurrent employment by related corporations with…
  29. 31.3121(v)(2)-1 · Treatment of amounts deferred under certain…
  30. 31.3121(v)(2)-2 · Effective dates and transition rules.
  31. 31.3123-1 · Deductions by an employer from remuneration of an employee.
  32. 31.3127-1 · Exemption for employers and their employees if both are…
  33. 31.3131-1 · Recapture of credits.
  34. 31.3132-1 · Recapture of credits.
  35. 31.3134-1 · Recapture of credits.
  36. 31.3201-1 · Measure of employee tax.
  37. 31.3201-2 · Rates and computation of employee tax.
  38. 31.3202-1 · Collection of, and liability for, employee tax.
  39. 31.3211-1 · Measure of employee representative tax.
  40. 31.3211-2 · Rates and computation of employee representative tax.
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