Treasury Regulations (26 C.F.R.)
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.
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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)
- 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…
- 31.3121(v)(2)-1 · Treatment of amounts deferred under certain…
- 31.3121(v)(2)-2 · Effective dates and transition rules.
- 31.3123-1 · Deductions by an employer from remuneration of an employee.
- 31.3127-1 · Exemption for employers and their employees if both are…
- 31.3131-1 · Recapture of credits.
- 31.3132-1 · Recapture of credits.
- 31.3134-1 · Recapture of credits.
- 31.3201-1 · Measure of employee tax.
- 31.3201-2 · Rates and computation of employee tax.
- 31.3202-1 · Collection of, and liability for, employee tax.
- 31.3211-1 · Measure of employee representative tax.
- 31.3211-2 · Rates and computation of employee representative tax.