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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3306(c)(16)-1

Services in employ of international organization.

Official textecfr.govlast amended

# (a)

Subject to the provisions of section 1 of the International Organizations Immunities Act (22 U.S.C. 228), services performed in the employ of an international organization as defined in section 7701(a)(18) are excepted from employment.

# (b)

(1) Section 701(a)(18) provides as follows:

Sec. 7701. Definitions. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—

(18) International organization. The term “international organization” means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U.S.C. 288-288f).

(2) Section 1 of the International Organizations Immunities Act provides as follows:

Sec. 1. [International Organizations Immunities Act.] For the purposes of this title [International Organizations Immunities Act], the term “international organization” means a public international organization in which the United States participates pursuant to any treaty or under the authority of any Act of Congress authorizing such participation or making an appropriation for such participation, and which shall have been designated by the President through appropriate Executive order as being entitled to enjoy the privileges, exemptions, and immunities herein provided. The President shall be authorized, in the light of the functions performed by any such international organization, by appropriate Executive order to withhold or withdraw from any such organization or its officers or employees any of the privileges, exemptions, and immunities provided for in this title (including the amendments made by this title) or to condition or limit the enjoyment by any such organization or its officers or employees of any such privilege, exemption, or immunity. The President shall be authorized, if in his judgment such action should be justified by reason of the abuse by an international organization or its officers and employees of the privileges, exemptions, and immunities herein provided or for any other reason, at any time to revoke the designation of any international organization under this section, whereupon the international organization in question shall cease to be classed as an international organization for the purposes of this title.

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In this part (40 sections)
  1. 31.3306(c)-1 · Employment; services performed before 1955.
  2. 31.3306(c)-2 · Employment; services performed after 1954.
  3. 31.3306(c)-3 · Employment; excepted services in general.
  4. 31.3306(c)(1)-1 · Agricultural labor.
  5. 31.3306(c)(2)-1 · Domestic service.
  6. 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
  7. 31.3306(c)(4)-1 · Services on or in connection with a non-American…
  8. 31.3306(c)(5)-1 · Family employment.
  9. 31.3306(c)(6)-1 · Services in employ of United States or…
  10. 31.3306(c)(7)-1 · Services in employ of States or their political…
  11. 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
  12. 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
  13. 31.3306(c)(10)-1 · Services in the employ of certain organizations…
  14. 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
  15. 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
  16. 31.3306(c)(11)-1 · Services in employ of foreign government.
  17. 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
  18. 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
  19. 31.3306(c)(14)-1 · Services of insurance agent or solicitor.
  20. 31.3306(c)(15)-1 · Services in delivery or distribution of newspapers,…
  21. 31.3306(c)(16)-1 · Services in employ of international organization.
  22. 31.3306(c)(17)-1 · Fishing services.
  23. 31.3306(c)(18)-1 · Services of certain nonresident aliens.
  24. 31.3306(d)-1 · Included and excluded service.
  25. 31.3306(i)-1 · Who are employees.
  26. 31.3306(j)-1 · State, United States, and citizen.
  27. 31.3306(k)-1 · Agricultural labor.
  28. 31.3306(m)-1 · American vessel and aircraft.
  29. 31.3306(n)-1 · Services on American vessel whose business is conducted…
  30. 31.3306(p)-1 · Employees of related corporations.
  31. 31.3306(r)(2)-1 · Treatment of amounts deferred under certain…
  32. 31.3307-1 · Deductions by an employer from remuneration of an employee.
  33. 31.3308-1 · Instrumentalities of the United States specifically…
  34. 31.3401(a)-1 · Wages.
  35. 31.3401(a)-1T · Question and answer relating to the definition of wages…
  36. 31.3401(a)-2 · Exclusions from wages.
  37. 31.3401(a)-3 · Amounts deemed wages under voluntary withholding…
  38. 31.3401(a)-4 · Reimbursements and other expense allowance amounts.
  39. 31.3401(a)(1)-1 · Remuneration of members of the Armed Forces of the…
  40. 31.3401(a)(2)-1 · Agricultural labor.
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