Treasury Regulations (26 C.F.R.)
26 CFR § 31.3306(c)(13)-1
Services of student nurse or hospital intern.
Official textecfr.govlast amended
# (a)
Services performed as a student nurse in the employ of a hospital or a nurses' training school are excepted from employment, if the student nurse is enrolled and regularly attending classes in a nurses' training school and such nurses' training school is chartered or approved pursuant to State law.
# (b)
Services performed as an intern (as distinguished from a resident doctor) in the employ of a hospital are excepted from employment, if the intern has completed a 4 years' course in a medical school chartered or approved pursuant to State law.
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In this part (40 sections)
- 31.3306(b)(9)-1 · Moving expenses.
- 31.3306(b)(10)-1 · Payments under certain employers' plans after…
- 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
- 31.3306(c)-1 · Employment; services performed before 1955.
- 31.3306(c)-2 · Employment; services performed after 1954.
- 31.3306(c)-3 · Employment; excepted services in general.
- 31.3306(c)(1)-1 · Agricultural labor.
- 31.3306(c)(2)-1 · Domestic service.
- 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
- 31.3306(c)(4)-1 · Services on or in connection with a non-American…
- 31.3306(c)(5)-1 · Family employment.
- 31.3306(c)(6)-1 · Services in employ of United States or…
- 31.3306(c)(7)-1 · Services in employ of States or their political…
- 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
- 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
- 31.3306(c)(10)-1 · Services in the employ of certain organizations…
- 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
- 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
- 31.3306(c)(11)-1 · Services in employ of foreign government.
- 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
- 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
- 31.3306(c)(14)-1 · Services of insurance agent or solicitor.
- 31.3306(c)(15)-1 · Services in delivery or distribution of newspapers,…
- 31.3306(c)(16)-1 · Services in employ of international organization.
- 31.3306(c)(17)-1 · Fishing services.
- 31.3306(c)(18)-1 · Services of certain nonresident aliens.
- 31.3306(d)-1 · Included and excluded service.
- 31.3306(i)-1 · Who are employees.
- 31.3306(j)-1 · State, United States, and citizen.
- 31.3306(k)-1 · Agricultural labor.
- 31.3306(m)-1 · American vessel and aircraft.
- 31.3306(n)-1 · Services on American vessel whose business is conducted…
- 31.3306(p)-1 · Employees of related corporations.
- 31.3306(r)(2)-1 · Treatment of amounts deferred under certain…
- 31.3307-1 · Deductions by an employer from remuneration of an employee.
- 31.3308-1 · Instrumentalities of the United States specifically…
- 31.3401(a)-1 · Wages.
- 31.3401(a)-1T · Question and answer relating to the definition of wages…
- 31.3401(a)-2 · Exclusions from wages.
- 31.3401(a)-3 · Amounts deemed wages under voluntary withholding…